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S. 4666

A bill 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.

This bill allows a deduction from gross income (above the line deduction) for attorney fees and court costs awarded with respect to a qualifying wildfire disaster (i.e., any forest or range fire that is a federally declared disaster, occurs in a disaster area, and occurs in 2015 or later).

The bill excludes from the gross income of a taxpayer, for income tax purposes, amounts paid to compensate victims for losses or damages in connection with a qualifying wildfire disaster.

Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S3784)

Sen. Feinstein, Dianne [D-CA](D-CA)Sponsor
3 cosponsors3 D
3cosponsors1committees2actions1related bills
  1. IntroReferral

    Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S3784)

    Finance Committee
  2. IntroReferral10000

    Introduced in Senate

A bill to amend the Internal Revenue Code of 1986 to establish a deduction for attorney fe… — Informed