,i  #aah? ,,congress  #b;d ,session  ,h4
 ,r4 #iaee  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,july #be1 #bjbd,mr4  
,jackson ( ,texas introduc$ ! foll[+    
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to exclude  
c]ta9 am\nts relat+ to comp5sat+ victims
 ( ! ,texas ,panh&le fires1 & = o!r     
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,wildfire ,victim ,tax     
,relief & ,recov]y ,act4  #b4 ,texas    
,panh&le fire disa/] relief paym5ts  7a7
 ,9 g5]al ,texas ,panh&le fire paym5ts  
%all be treat$ z qualifi$ disa/] relief 
paym5ts = purposes ( section #aci7;b7 ( 
! ,int]nal ,rev5ue ,code ( #aihf4  7b7  
,texas ,panh&le fire paym5ts ,= purposes
 ( ?is section1 ! t]m ,texas ,panh&le   
fire 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 any   

,texas ,panh&le fire if su* am\nt 0     
provid$ by-- 7#a7 a ,f$]al1 ,/ate1 or   
local gov]nm5t ag5cy1  7#b7 ,xcel       
,en]gy1 or  7#c7 any subsidi>y1 insur]1 
or ag5t ( ,xcel ,en]gy or any relat$    
p]son4  7c7 ,texas ,panh&le ,fire ,=    
purposes ( ?is section1 ! t]m ,texas    
,panh&le fire means any ( ! foll[+      
wildfires3 7#a7 ,! ,smokeh\se ,creek    
,fire t ignit$ 9 ,hut*9son ,c\nty1      
,texas1 on ,febru>y #bf1 #bjbd4  7#b7 ,!
 ,w9dy ,deuce ,fire t ignit$ 9 ,moore   
,c\nty1 ,texas1 on ,febru>y #bf1 #bjbd4 
7#c7 ,! ,grape ,v9e ,creek ,fire t      
ignit$ 9 ,gray ,c\nty1 ,texas1 on       
,febru>y #bf1 #bjbd4  7#d7 ,! #fhg      
,ream] ,fire t ignit$ 9 ,hut*9son       
,c\nty1 ,texas1 on ,febru>y #bg1 #bjbd4 
7#e7 ,! ,r\ghneck ,fire t ignit$ 9      
,hut*9son ,c\nty1 ,texas1 on ,m>* #c1   
#bjbd4  7d7 ,effective date ,?is section
 %all apply to am\nts receiv$ on or aft]
 ,febru>y #bf1 #bjbd4  #c4 ,involunt>y  
conv]sions ( live/ock  7a7 ,live/ock    
sold on acc\nt ( fire  7#a7 ,9 g5]al    

,section #ajcc7;e77#a7 ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 fire aft] flood4  7#b7 ,ext5sion (     
replacem5t p]iod ,section #ajcc7;e77#b7 
( su* ,code is am5d$ by ins]t+ fire aft]
 flood4  7#c7 ,con=m+ am5dm5t ,! head+ =
 section #ajcc7;e7 ( su* ,code is am5d$ 
by ins]t+ fire aft] flood4  7b7         
,replacem5t ( live/ock ) o!r prop]ty    
,section #ajcc7;f7 ( su* ,code is am5d$ 
by ins]t+ fire aft] flood4  7c7         
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjbc4  #d4   
,proce$s f live/ock sold on acc\nt (    
fire  7a7 ,9 g5]al ,section #dea7;g7 ( !
 ,int]nal ,rev5ue ,code ( #aihf is am5d$
 by ins]t+ fire aft] flood4  7b7 ,con=m+
 am5dm5t ,! head+ = section #dea7;g7 (  
su* ,code is am5d$ by ins]t+ fire aft]  
flood4  7c7 ,effective date ,! am5dm5ts 
made by ?is section %all apply to       
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjbc4