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H.R. 7305

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.

Referred to the House Committee on Ways and Means.

Rep. Thompson, Mike [D-CA-5](D-CA)Sponsor
14 cosponsors12 D2 R
14cosponsors1committees3actions1related bills
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To amend the Internal Revenue Code of 1986 to establish a deduction for attorney fees awar… — Informed