Ask AI
H.R. 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.

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.

Sponsor introductory remarks on measure. (CR H120)

Rep. LaMalfa, Doug [R-CA-1](R-CA)Sponsor
15 cosponsors12 D3 R
15cosponsors1committees4actions
  1. IntroReferralB00100

    Sponsor introductory remarks on measure. (CR H120)

  2. IntroReferralH11100

    Referred to the House Committee on Ways and Means.

    Ways and Means Committee
  3. IntroReferralIntro-H

    Introduced in House

  4. IntroReferral1000

    Introduced in House

To amend the Internal Revenue Code of 1986 to establish a deduction for attorney fees awar… — Informed