,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #daha  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,june #bf1 #bjbe,mr4  
,issa 7= himself1 ,mr4 ,baumg>tn]1 ,mr4 
,gos>1 ,mr4 ,ne:\se1 & ,mr4 ,la,malfa7  
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to provide inc5tives =    
wildfire prev5tion4  #a4 ,%ort title    
,?is ,act may be cit$ z ! ,wildfire     
,infra/ructure & ,l&[n] ,tax ,relief    
,act ( #bjbe or ! ,,wiltr ,act ( #bjbe4 
#b4 ,exclusion ( gross income relat$ to 
haz>d\s fuel r$uction activities  7a7 ,9
 g5]al ,section #aci ( ! ,int]nal       
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new subsection3  7i7  
,haz>d\s fuel r$uction activities on &  
improvem5ts to real prop]ty  7#a7 ,9    
g5]al ,gross income %all n include any  
grant or aw>d receiv$ by a taxpay] or   
s]vices provid$ to ! taxpay] = ! purpose
 ( conduct+ haz>d\s fuel r$uction       
activities on or haz>d\s fuel r$uction  

improvem5ts to ! real prop]ty ( su*     
taxpay]4  7#b7 ,def9itions ,= purposes (
 ?is section-- 7,a7 ,haz>d\s fuel       
r$uction activity ,! t]m haz>d\s fuel   
r$uction activity means an activity !   
purpose ( :i* is wildfire prev5tion     
?r\gh-- 7i7 ! in/allation (-- 7,i7 a    
natural or manmade *ange 9 fuel         
*>act]i/ics t affects fire behavior su* 
t a fire c be m readily controll$       
7commonly kn[n z a fuel break71 or      
7,,ii7 a natural or con/ruct$ b>ri] us$ 
to /op or *eck a fire or to provide a   
control l9e f :i* to "w to /op or *eck a
 fire 7commonly kn[n z a firebreak71 or 
7ii7 r$uction ( haz>d\s fuels1 includ+--
 7,i7 prescrib$ fire1  7,,ii7 wildl&    
fire use1 &  7,,iii7 ! use ( me*anical  
me?ods su* z cru%+1 tractor & h& pil+1  
?9n+1 prun+1 cutt+1 or o!rwise remov+   
haz>d\s fuels4  7,b7 ,haz>d\s fuel      
r$uction improvem5t ,! t]m haz>d\s fuel 
r$uction improvem5t means additions or  
alt]ations to real prop]ty ! purpose (  
:i* is to enable firefight+ prep>ation1 

tra9+1 access1 or fire suppression or   
em]g5cy evacuation relat+ to fire1      
includ+-- 7i7 ! in/allation ( firefight+
 equipm5t or infra/ructure1  7ii7 !     
ma9t5ance1 expansion1 or alt]ation (    
trails or roads = ! purposes (          
firefight+ access or fire-relat$        
evacuation1 &  7iii7 ! facilitation (   
firefight] tra9+ on su* real prop]ty4   
7,c7 ,haz>d\s fuel ,! t]m haz>d\s fuel  
means any vegetative mat]ial t is       
susceptible to burn+1 includ+-- 7i7     
trees1  7ii7 grasses1  7iii7 %rubs1     
7iv7 sagebru%1  7v7 *ap>ral1 &  7vi7 any
 dead vegetative mat]ial on or ne> !    
gr\nd4  4  7b7 ,effective date ,!       
am5dm5t made by ?is section %all apply  
to am\nts receiv$ aft] ! date ( !       
enactm5t ( ?is ,act4  #c4 ,treatm5t (   
exp5ditures 9 connection ) haz>d\s fuel 
r$uction activities or improvem5ts  7a7 
,9 g5]al ,"p ,,vi ( sub*apt] ,b ( *apt] 
#a ( ! ,int]nal ,rev5ue ,code ( #aihf is
 am5d$ by ins]t+ aft] section #aii;,a ! 
foll[+ new section3  #aii;,b4 ,d$uction 

= haz>d\s fuel r$uction activities or   
improvem5ts  7a7 ,9 g5]al ,!re %all be  
all[$ z a d$uction an am\nt equal to !  
am\nts paid or incurr$ by ! taxpay] =   
qualifi$ haz>d\s fuel r$uction          
activities dur+ ! taxable ye>4  7b7     
,qualifi$ haz>d\s fuel r$uction         
activities ,= purposes ( ?is section1 ! 
t]m qualifi$ haz>d\s fuel r$uction      
activities means improvem5ts to ! real  
prop]ty ( ! taxpay] :i*-- 7#a7 is a     
haz>d\s fuel r$uction activity or       
haz>d\s fuel r$uction improvem5t        
describ$ 9 section #aci7;i77#b71 &  7#b7
 a ,/ate1 local1 ,tribal1 or ,f$]al fire
 managem5t ag5cy c]tifies w r$uce       
haz>d\s fuels or enable firefight+      
prep>ation1 tra9+1 access1 or fire      
suppression or em]g5cy evacuation relat+
 to fire4  7c7 ,d5ial ( d\ble b5efit ,no
 d$uction %all be all[$ "u subsection   
7a7 ) respect to any exp5diture to !    
ext5t t an am\nt is excludable "u       
section #aci7;i7 ) respect to su*       
exp5diture4  4  7b7 ,d$uction tak5 into 

acc\nt 9 det]m9+ adju/$ gross income    
,section #fb7;a7 ( su* ,code is am5d$ by
 ins]t+ aft] p>agraph 7#ba7 ! foll[+ new
 p>agraph3  7#bb7 ,exp5ditures 9        
connection ) qualifi$ haz>d\s fuel      
r$uction activities ,! d$uction all[$ by
 section #aii;,b4  4  7c7 ,con=m+       
am5dm5ts  7#a7 ,section #bfc7;a77#a7 (  
su* ,code is am5d$ by /rik+ or at ! end 
( subp>agraph 7,j71 by /rik+ ! p]iod at 
! end ( subp>agraph 7,k7 & ins]t+ 1 or1 
& by add+ at ! end ! foll[+ new         
subp>agraph3  7,l7 exp5ditures = :i* a  
d$uction is all[$ "u section #bjj4  4   
7#b7 ,! table ( sections = "p ,,vi (    
sub*apt] ,b ( *apt] #a ( su* ,code is   
am5d$ by ins]t+ aft] ! item relat+ to   
section #aii;,a ! foll[+ new item3      
,sec4 #aii;,b4 ,d$uction = haz>d\s fuel 
r$uction activities or improvem5ts4  4  
7d7 ,effective date ,! am5dm5ts made by 
?is section %all apply to am\nts paid or
 incurr$ aft] ! date ( ! enactm5t ( ?is 
,act4