S3372-119

In Committee

Protect Innocent Victims of Taxation After Fire Extension Act

119th Congress Introduced Dec 4, 2025

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

This bill excludes qualified wildfire relief payments from gross income for federal tax purposes while preventing double tax benefits for the same losses.

Who Benefits and How

Individuals receiving compensation for wildfire-related losses, expenses, injuries, or emotional distress could keep more of that relief tax-free.

Who Bears the Burden and How

Federal tax revenues would fall for qualifying payments, and taxpayers could not also claim duplicate deductions, credits, or basis increases for the same amounts.

Key Provisions

  • Creates a new Internal Revenue Code exclusion for qualified wildfire relief payments.
  • Defines qualified wildfire relief payments and qualified wildfire disasters to cover certain federally declared forest or range fires declared after 2014.
  • Denies duplicate deductions, credits, and basis increases for amounts excluded under the new rule.

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers.

At a Glance

What This Bill Does

This bill excludes qualified wildfire relief payments from gross income for federal tax purposes while preventing double tax benefits for the same losses.

Key Policy Areas

Tax Policy, Disaster Relief, Government Administration

Primary Purpose

This bill excludes qualified wildfire relief payments from gross income for federal tax purposes while preventing double tax benefits for the same losses.

Policy Domains

Tax Policy Disaster Relief Government Administration

Main Provisions

Identified Gains
Contextual inference, no direct clause citation
  • Individuals receiving compensation for qualified wildfire-related losses or damages
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: is

Contextual inference, no direct clause citation

Identified Costs
Contextual inference, no direct clause citation
  • Federal tax revenues reduced by the exclusion and taxpayers prevented from claiming duplicate tax benefits
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: is

Contextual inference, no direct clause citation

Legislative Progress

In Committee
Introduced Committee Passed
Dec 4, 2025

Mr. Padilla (for himself, Ms. Lummis, Mr. Wyden, and Mr. …

Dec 4, 2025

Read twice and referred to the Committee on Finance. (Sponsor …

Dec 4, 2025

Dec 4, 2025

Introduced in Senate

Stakeholder Effects

cui bono?

How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.

Taxpayers
2 mentions across 2 clauses
+2 positive

Individuals receiving qualified wildfire relief payments that become excluded from gross income

Government
2 mentions across 2 clauses
-2 negative

Federal tax revenues reduced by the new exclusion for wildfire relief payments

3/3
sections analyzed
Full impact breakdown

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Tax Policy Disaster Relief Government Administration

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology