,,ii  #aaith ,,congress  #ast ,session  
,s4 #ccgb  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,december #d1  
#bjbe,mr4 ,padilla 7for himself1 ,ms4   
,lummis1 ,mr4 ,wyden1 and ,mr4 ,sheehy7 
introduced the following bill2 which was
 read twice and referred to the         
,committee on ,finance  ,a ,,bill  ,to  
amend the ,internal ,revenue ,code of   
#aihf to exclude qualified wildfire     
relief payments from gross income1 and  
for other purposes4  #a4 ,short title   
,this ,act may be cited as the ,protect 
,innocent ,victims of ,taxation ,after  
,fire ,extension ,act4  #b4 ,exclusion  
from gross income for compensation for  
losses or damages resulting from        
wildfires  7a7 ,in general ,part ,,iii  
of subchapter ,b of chapter #a of the   
,internal ,revenue ,code of #aihf is    
amended by inserting after section      
#aci,l the following new section3       
#aci,m4 ,compensation for losses or     
damages resulting from wildfires  7a7   
,in general ,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;,a77 declared1 after     
,december #ca1 #bjad1 as a result of any

 forest or range fire4  7c7 ,denial of  
double benefit ,notwithstanding any     
other provision of this subtitle-- 7#a7 
no deduction or credit shall be allowed 
7to the individual 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 section with 
respect to such property4  4  7b7       
,clerical amendment ,the table of       
sections for part ,,iii of subchapter ,b
 of chapter #a of such ,code is amended 
by inserting after the item relating to 
section #aci,l the following new item3  
,sec4 #aci,m4 ,compensation for losses  
or damages resulting from wildfires4  4 
7c7 ,effective date ,the amendments made
 by this section shall apply to amounts 
received after ,december #ca1 #bjbe4