What is the official ID of this bill?

The official print number for this legislation is HR 176.

When did the legislative process begin?

The process officially started on 2023-01-09.

Where can I read the full text of this legislation?

The full official text is available at: https://www.congress.gov/118/bills/hr176/BILLS-118hr176ih.htm

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-24.

Who is the primary sponsor?

The primary sponsor is Rep. LaMalfa, Doug [R-CA-1].

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

What is the latest detailed status?

The latest detailed status is: Sponsor introductory remarks on measure. (CR H120)

Analysis and Potential Impact of HR 176

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

Tax Relief for Wildfire Victims: Deductions and Income Exclusion

Q: What are the main provisions?

Key points include: Allows taxpayers to deduct attorney fees and court costs related to awards for property damage from certain wildfires. Excludes settlement funds received from qualified settlement funds for wildfire damages from gross income. Applies to federally declared wildfire disasters occurring in a disaster area in 2015 or later. Provisions are effective for attorney fees, court costs, and settlement amounts paid after May 31, 2020.

This bill aims to ease the financial burden on individuals affected by wildfires. It allows for the deduction of legal fees related to wildfire damage awards and excludes settlement funds received from taxable income. This means victims can keep more of their compensation.

Key points

Allows taxpayers to deduct attorney fees and court costs related to awards for property damage from certain wildfires.

Excludes settlement funds received from qualified settlement funds for wildfire damages from gross income.

Applies to federally declared wildfire disasters occurring in a disaster area in 2015 or later.

Provisions are effective for attorney fees, court costs, and settlement amounts paid after May 31, 2020.

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Additional Information

To amend the Internal Revenue Code of 1986 to establish a deduction for attorney fees awarded with respect to certain wildfire damages and to exclude from gross income settlement funds received with respect to such damages.

Print number: HR 176

Sponsor: Rep. LaMalfa, Doug [R-CA-1]

Process start date: 2023-01-09

System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.

Summarized by: gemini-2.5-flash-preview-05-20

Source data: api.congress.gov

AI work logs for this document launch

Tax Relief for Wildfire Victims: Deductions and Income Exclusion

Key Questions about Tax Relief for Wildfire Victims: Deductions and Income Exclusion