,i  #aahth ,,congress  #b;d ,session    
,h4 ,r4 #iaee  ,,in ,,the ,,house ,,of  
,,representatives  ,july #be1 #bjbd,mr4 
,jackson of ,texas introduced the       
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to exclude certain amounts     
relating to compensating victims of the 
,texas ,panhandle fires1 and for other  
purposes4  #a4 ,short title ,this ,act  
may be cited as the ,wildfire ,victim   
,tax ,relief and ,recovery ,act4  #b4   
,texas ,panhandle fire disaster relief  
payments  7a7 ,in general ,texas        
,panhandle fire payments shall be       
treated as qualified disaster relief    
payments for purposes of section        
#aci7;b7 of the ,internal ,revenue ,code
 of #aihf4  7b7 ,texas ,panhandle fire  
payments ,for purposes of this section1 
the term ,texas ,panhandle fire payment 
means any amount received by or on      
behalf of an individual as compensation 
for loss1 damages1 expenses1 loss in    
real property value1 closing costs with 

respect to real property 7including     
realtor commissions71 or inconvenience  
7including access to real property7     
resulting from any ,texas ,panhandle    
fire if such amount was provided by--   
7#a7 a ,federal1 ,state1 or local       
government agency1  7#b7 ,xcel ,energy1 
or  7#c7 any subsidiary1 insurer1 or    
agent of ,xcel ,energy or any related   
person4  7c7 ,texas ,panhandle ,fire    
,for purposes of this section1 the term 
,texas ,panhandle fire means any of the 
following wildfires3 7#a7 ,the          
,smokehouse ,creek ,fire that ignited in
 ,hutchinson ,county1 ,texas1 on        
,february #bf1 #bjbd4  7#b7 ,the ,windy 
,deuce ,fire that ignited in ,moore     
,county1 ,texas1 on ,february #bf1      
#bjbd4  7#c7 ,the ,grape ,vine ,creek   
,fire that ignited in ,gray ,county1    
,texas1 on ,february #bf1 #bjbd4  7#d7  
,the #fhg ,reamer ,fire that ignited in 
,hutchinson ,county1 ,texas1 on         
,february #bg1 #bjbd4  7#e7 ,the        
,roughneck ,fire that ignited in        

,hutchinson ,county1 ,texas1 on ,march  
#c1 #bjbd4  7d7 ,effective date ,this   
section shall apply to amounts received 
on or after ,february #bf1 #bjbd4  #c4  
,involuntary conversions of livestock   
7a7 ,livestock sold on account of fire  
7#a7 ,in general ,section #ajcc7;e77#a7 
of the ,internal ,revenue ,code of #aihf
 is amended by inserting fire after     
flood4  7#b7 ,extension of replacement  
period ,section #ajcc7;e77#b7 of such   
,code is amended by inserting fire after
 flood4  7#c7 ,conforming amendment ,the
 heading for section #ajcc7;e7 of such  
,code is amended by inserting fire after
 flood4  7b7 ,replacement of livestock  
with other property ,section #ajcc7;f7  
of such ,code is amended by inserting   
fire after flood4  7c7 ,effective date  
,the amendments made by this section    
shall apply to taxable years beginning  
after ,december #ca1 #bjbc4  #d4        
,proceeds from livestock sold on account
 of fire  7a7 ,in general ,section      
#dea7;g7 of the ,internal ,revenue ,code

 of #aihf is amended by inserting fire  
after flood4  7b7 ,conforming amendment 
,the heading for section #dea7;g7 of    
such ,code is amended by inserting fire 
after flood4  7c7 ,effective date ,the  
amendments made by this section shall   
apply to taxable years beginning after  
,december #ca1 #bjbc4