United States 118th Congress Status: In Committee 1 R cosponsors

HR 176 — 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.

Last action — Sponsor introductory remarks on measure. (CR H120)

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 118th Congress. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there are no live odds of enactment. It would have to be reintroduced in the current session to move again.

Summary

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.

Bill Text

How this bill changes current law

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AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill establishes tax deductions for attorney fees related to wildfire damage awards and excludes certain settlement funds from gross income.

  • Section 62(a)

    (22) Attorney fees and court costs relating to awards with respect to certain wildfires.--(A) In general.--Any deduction allowable under this chapter for attorney fees and court costs paid by, or on behalf of, the taxpayer in connection with any award with respect to a qualifying wildfire disaster. The preceding sentence shall not apply to any deduction in excess of the amount includible in the taxpayer's gross income for the taxable year on account of a judgment or settlement (whether by suit or agreement and whether as lump sum or periodic payments) resulting from such claim. (B) Qualifying wildfire disaster.--For purposes of subparagraph (A), the term `qualifying wildfire disaster' means any forest or range fire that--(i) is a federally declared disaster (as such term is defined in section 165(i)(5)(A)), (ii) occurs in a disaster area (as such term is defined in section 165(i)(5)(B)), and (iii) occurs in calendar year 2015 or later.

    This creates a new deduction for attorney fees associated with certain wildfire damages.

  • Part III of subchapter B of chapter 1

    SEC. 139J. CERTAIN WILDFIRE SETTLEMENT PROCEEDS. (a) In General.--Gross income shall not include amounts paid by a qualified settlement fund established to compensate victims for losses or damages in connection with a qualifying wildfire disaster (as defined in section 62(a)(22)(B)). (b) Qualified Settlement Fund.--The term `qualified settlement fund' has the meaning given such term in Section 1.468B-1 of title 26, Code of Federal Regulations.

    This establishes a new section excluding certain wildfire settlement proceeds from gross income.

  • Clerical Amendment

    Sec. 139J. Certain wildfire settlement proceeds.

    This adds a new item to the table of sections for greater clarity regarding wildfire settlement proceeds.

Action History

  1. Introduced in House

  2. Introduced in House

  3. Referred to the House Committee on Ways and Means.

  4. Sponsor introductory remarks on measure. (CR H120)

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 546 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (546)

546 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

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Subjects

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Frequently asked questions

What does HR 176 do?
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.
Who sponsors HR 176?
HR 176 is sponsored by LaMalfa, Doug (Republican).
What is the current status of HR 176?
This bill died with 118th Congress. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track HR 176?
Track HR 176 free on One Click Politics — get push/email alerts when it moves.

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