,i  #aah? ,,congress  #a/ ,session  ,h4 
,r4 #digj  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #bg1 #bjbc,mr4  
,la,malfa 7= himself1 ,mr4 ,?ompson (   
,cali=nia1 ,ms4 ,port]1 ,mr4 ,panetta1  
,ms4 ,br[nley1 ,mr4 ,kiley1 ,mr4        
,mc,clintock1 & ,mr4 ,ne:\se7 introduc$ 
! foll[+ bill2 :i* 0 ref]r$ to !        
,committee on ,ways & ,means  ,a ,,bill 
,to provide an exclusion f gross income 
= comp5sation = exp5ses & losses result+
 f c]ta9 wildfires4  #a4 ,%ort title    
,?is ,act may be cit$ z ! ,protect      
,innoc5t ,victims ,( ,taxation ,aft]    
,fire ,act4  #b4 ,exclusion f gross     
income = comp5sation = losses or damages
 result+ f c]ta9 wildfires  7a7 ,9 g5]al
 ,= purposes ( ! ,int]nal ,rev5ue ,code 
( #aihf1 gross income %all n include any
 am\nt receiv$ by an individual z a     
qualifi$ wildfire relief paym5t4  7b7   
,qualifi$ wildfire relief paym5t ,=     
purposes ( ?is section-- 7#a7 ,9 g5]al  
,! t]m qualifi$ wildfire relief paym5t  
means any am\nt paid to or = ! b5efit ( 

an individual z comp5sation = exp5ses or
 losses incurr$ z a result ( a qualifi$ 
wildfire disa/]1 b only to ! ext5t any  
exp5se or loss comp5sat$ by su* paym5t  
is n o!rwise comp5sat$ by insurance or  
o!rwise4  7#b7 ,qualifi$ wildfire disa/]
 ,! t]m qualifi$ wildfire disa/] means  
any f$]ally decl>$ disa/] 7z def9$ 9    
section #afe7;i77#e77;,a7 ( ! ,int]nal  
,rev5ue ,code ( #aihf7 decl>$1 aft]     
,decemb] #ca1 #bjad1 z a result any =e/ 
or range fire4  7c7 ,d5ial ( d\ble      
b5efit ,not)/&+ any o!r provision ( !   
,int]nal ,rev5ue ,code ( #aihf1 no      
d$uction or cr$it %all be all[$ 7to !   
p]son = ^: b5efit a qualifi$ wildfire   
relief paym5t is made7 =1 or by reason  
(1 any exp5diture to ! ext5t ( ! am\nt  
exclud$ "u ?is section ) respect to su* 
exp5diture4  7d7 ,limitation on         
application ,?is section %all only apply
 to qualifi$ wildfire relief paym5ts    
receiv$ by ! individual dur+ taxable    
ye>s beg9n+ aft] ,decemb] #ca1 #bjai1 & 
be=e ,janu>y #a1 #bjbf4