,,ib ,union ,cal5d> ,no4 #bhd #aah?     
,,congress  #b;d ,session  ,h4 ,r4 #ehfc
 ,report ,no4 #aah-cdh ,,9 ,,! ,,h\se   
,,( ,,repres5tatives  ,octob] #b1       
#bjbc,mr4 ,/eube introduc$ ! foll[+     
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,janu>y #af1            
#bjbd;,additional sponsors3 ,mr4        
,la,malfa1 ,mr4 ,?ompson ( ,cali=nia1   
,mr4 ,johnson ( ,ohio1 ,mr4             
,diaz-,bal>t1 ,mr4 ,donalds1 ,ms4       
,br[nley1 ,ms4 ,bonamici1 ,ms4 ,om>1    
,mr4 ,ne:\se1 ,mr4 ,moran1 ,mr4 ,scott  
,frankl9 ( ,florida1 ,mr4 ,b>r1 ,mrs4   
,bice1 ,mr4 ,kelly ( ,p5nsylvania1 ,ms4 
,tokuda1 ,mr4 ,r\z]1 ,mr4 ,waltz1 ,ms4  
,davids ( ,kansas1 ,mr4 ,kiley1 ,mr4    
,buc%on1 ,mr4 ,h>d] ( ,cali=nia1 ,mr4   
,co/a1 ,ms4 ,hageman1 ,ms4 ,c>aveo1 ,mr4
 ,neguse1 ,mr4 ,case1 ,mr4 ,lieu1 ,ms4  
,port]1 ,mrs4 ,mill] ( ,we/ ,virg9ia1   
,mr4 ,arm/rong1 ,mr4 ,ru!r=d1 ,mr4      
,pflug]1 ,mr4 ,c\rtney1 ,mr4 ,goldman ( 
,new ,york1 & ,ms4 ,/ansbury  ,janu>y   
#af1 #bjbd,report$ ) an am5dm5t1        

committ$ to ! ,committee ( ! ,:ole ,h\se
 on ! ,/ate ( ! ,union1 & ord]$ to be   
printed,strike out all aft] ! enact+    
clause & ins]t ! "p pr9t$ 9 italic,for  
text ( introduc$ bill1 see copy ( bill z
 introduc$ on ,octob] #b1 #bjbc  ,a     
,,bill  ,to provide tax relief ) respect
 to c]ta9 ,f$]al disa/]s4  #a4 ,%ort    
title ,?is ,act may be cit$ z ! ,f$]al  
,disa/] ,tax ,relief ,act ( #bjbc4  #b4 
,ext5sion ( rules = treatm5t ( c]ta9    
disa/]-relat$ p]sonal casualty losses ,=
 purposes ( apply+ section #cjd7;b7 ( ! 
,taxpay] ,c]ta9ty & ,disa/] ,tax ,relief
 ,act ( #bjbj1 section #cja ( su* ,act  
%all be appli$ by sub/itut+ ! ,f$]al    
,disa/] ,tax ,relief ,act ( #bjbc = ?is 
,act ea* place x appe>s4  #c4 ,exclusion
 f gross income = comp5sation = losses  
or damages result+ f c]ta9 wildfires    
7a7 ,9 g5]al ,= purposes ( ! ,int]nal   
,rev5ue ,code ( #aihf1 gross income %all
 n include any am\nt receiv$ 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 receiv$ by or on
 behalf ( an individual z comp5sation = 
losses1 exp5ses1 or damages 7includ+    
comp5sation = additional liv+ exp5ses1  
lo/ wages 7o!r ?an comp5sation = lo/    
wages paid by ! employ] :i* w\ld h      
o!rwise paid su* wages71 p]sonal injury1
 dea?1 or emotional di/ress7 incurr$ z a
 result ( a qualifi$ wildfire disa/]1 b 
only to ! ext5t ! losses1 exp5ses1 or   
damages comp5sat$ by su* paym5t are n   
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>$1 aft] ,decemb]    
#ca1 #bjad1 z a result ( any =e/ or     
range fire4  7c7 ,d5ial ( d\ble b5efit  
,not)/&+ any o!r provision ( ! ,int]nal 
,rev5ue ,code ( #aihf-- 7#a7 no d$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*         
exp5diture1 &  7#b7 no increase 9 !     
basis or adju/$ basis ( any prop]ty %all
 result f any am\nt exclud$ "u ?is      
subsection ) respect to su* prop]ty4    
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  #d4 ,ea/ ,pale/9e disa/] relief
 paym5ts  7a7 ,disa/] relief paym5ts to 
victims ( ,ea/ ,pale/9e tra9 d]ailm5t   
,ea/ ,pale/9e tra9 d]ailm5t paym5ts %all
 be treat$ z qualifi$ disa/] relief     
paym5ts = purposes ( section #aci7;b7 ( 
! ,int]nal ,rev5ue ,code ( #aihf4  7b7  
,ea/ ,pale/9e tra9 d]ailm5t paym5ts ,=  
purposes ( ?is section1 ! t]m ,ea/      
,pale/9e tra9 d]ailm5t paym5t means any 
am\nt receiv$ by or on behalf ( an      
individual z comp5sation = loss1        
damages1 exp5ses1 loss 9 real prop]ty   

value1 clos+ co/s ) respect to real     
prop]ty 7includ+ realtor commissions71  
or inconv5i5ce 7includ+ access to real  
prop]ty7 result+ f ! ,ea/ ,pale/9e tra9 
d]ailm5t if su* am\nt 0 provid$ by--    
7#a7 a ,f$]al1 ,/ate1 or local gov]nm5t 
ag5cy1  7#b7 ,norfolk ,s\!rn ,railway1  
or  7#c7 any subsidi>y1 insur]1 or ag5t 
( ,norfolk ,s\!rn ,railway or any relat$
 p]son4  7c7 ,tra9 d]ailm5t ,= purposes 
( ?is section1 ! t]m ,ea/ ,pale/9e tra9 
d]ailm5t means ! d]ailm5t ( a tra9 9    
,ea/ ,pale/9e1 ,ohio1 on ,febru>y #c1   
#bjbc4  7d7 ,effective date ,?is section
 %all apply to am\nts receiv$ on or aft]
 ,febru>y #c1 #bjbc4  ,janu>y #af1      
#bjbd,report$ ) an am5dm5t1 committ$ to 
! ,committee ( ! ,:ole ,h\se on ! ,/ate 
( ! ,union1 & ord]$ to be pr9t$