,,ii  #aahth ,,congress  #b;d ,session  
,s4 #cgaa  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,january #ca1  
#bjbd,mr4 ,padilla 7for himself1 ,mr4   
,cassidy1 ,mr4 ,tester1 and ,ms4        
,lummis7 introduced the following bill2 
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,to 
provide tax relief with respect to      
certain wildfire relief payments4  #a4  
,short title ,this ,act may be cited as 
the ,protect ,innocent ,victims ,of     
,taxation ,after ,fire ,act4  #b4       
,exclusion from gross income for        
compensation for losses or damages      
resulting from certain wildfires  7a7   
,in general ,for purposes of the        
,internal ,revenue ,code of #aihf1 gross
 income shall not include any amount    
received by an individual as a qualified
 wildfire relief payment4  7b7          
,qualified wildfire relief payment ,for 
purposes of this section-- 7#a7 ,in     
general ,the term qualified wildfire    
relief payment means any amount received

 by or on behalf of an individual as    
compensation for losses1 expenses1 or   
damages 7including compensation for     
additional living expenses1 lost wages  
7other than compensation for lost wages 
paid by the employer which would have   
otherwise paid such wages71 personal    
injury1 death1 or emotional distress7   
incurred as a result of a qualified     
wildfire disaster1 but only to the      
extent the losses1 expenses1 or damages 
compensated by such payment are not     
compensated for by insurance or         
otherwise4  7#b7 ,qualified wildfire    
disaster ,the term qualified wildfire   
disaster means any federally declared   
disaster 7as defined in section         
#afe7;i77#e77;,a7 of the ,internal      
,revenue ,code of #aihf7 declared1 after
 ,december #ca1 #bjad1 as a result of   
any forest or range fire4  7c7 ,denial  
of double benefit ,notwithstanding any  
other provision of the ,internal        
,revenue ,code of #aihf-- 7#a7 no       
deduction or credit shall be allowed 7to

 the person for whose benefit a         
qualified wildfire relief payment is    
made7 for1 or by reason of1 any         
expenditure to the extent of the amount 
excluded under this section with respect
 to such expenditure1 and  7#b7 no      
increase in the basis or adjusted basis 
of any property shall result from any   
amount excluded under this subsection   
with respect to such property4  7d7     
,limitation on application ,this section
 shall only apply to qualified wildfire 
relief payments received by the         
individual during taxable years         
beginning after ,december #ca1 #bjai1   
and before ,january #a1 #bjbf4