Protect Innocent Victims Of Taxation After Fire Act

Summary · Congressional Research Service (nonpartisan)

This bill excludes from gross income, for income tax purposes, any amount received by an individual taxpayer as a qualified wildfire relief payment. Such payments are compensation for losses, expenses, or damages (including compensation for additional living expenses, certain lost wages, personal injury, death, or emotional distress) incurred as a result of a qualified wildfire disaster. The exclusion only apples to payments received after 2019, and before January 1, 2026.