WILTR Act of 2025
Sponsored By: Representative Issa, Darrell [R-CA-48]
Introduced
Summary
Creates tax incentives to reduce wildfire risk on private land. It would exclude certain grants, awards, and services from gross income when used for hazardous fuel reduction on a taxpayer's property and would create a new deduction, Sec. 199B, for qualified hazardous fuel reduction expenditures.
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- Families and private landowners: They would be able to exclude grant money or services used to clear or alter vegetation and to deduct amounts they pay for activities like thinning, prescribed burns, installing fuel breaks, or other mechanical removal of hazardous fuels. The deduction cannot be claimed for the same expense already excluded as a grant.
- Firefighters and local response: Property alterations that enable firefighting, training, access, or emergency evacuation are covered. That includes installing firefighting equipment and maintaining or expanding trails and roads for access and evacuation.
- Taxpayers and tax filings: The new deduction is folded into the Adjusted Gross Income rules so qualified expenditures are deductible under Sec. 199B and conforming code changes prevent double benefits.
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 2 benefits, 0 costs, 0 mixed.
Homeowner tax deduction for wildfire work
If enacted, you could take an above-the-line tax deduction for approved wildfire fuel work on your own property. The work would need written certification from a State, local, Tribal, or Federal fire agency. Examples include fuel breaks, prescribed burns, thinning, pruning, and improvements for firefighting access or evacuation. You could not deduct any costs already covered by tax-free grants, and this would apply to amounts you pay after enactment.
Wildfire grants would be tax-free
If enacted, grants, awards, or services you receive to reduce wildfire fuel on your property would not be taxable income. Covered work includes fuel breaks, firebreaks, prescribed burns, thinning, and pruning. It also covers improvements that help firefighting, training, access, or evacuation, like equipment or road and trail work. The rule would apply to amounts received after enactment.
Sponsors & CoSponsors
Sponsor
Issa, Darrell [R-CA-48]
CA • R
Cosponsors
Rep. Baumgartner, Michael [R-WA-5]
WA • R
Sponsored 6/26/2025
Rep. Gosar, Paul A. [R-AZ-9]
AZ • R
Sponsored 6/26/2025
Rep. Newhouse, Dan [R-WA-4]
WA • R
Sponsored 6/26/2025
LaMalfa
CA • R
Sponsored 6/26/2025
Rep. Rulli, Michael A. [R-OH-6]
OH • R
Sponsored 6/30/2025
Rep. Williams, Roger [R-TX-25]
TX • R
Sponsored 6/30/2025
Obernolte
CA • R
Sponsored 7/2/2025
Rep. Kim, Young [R-CA-40]
CA • R
Sponsored 10/3/2025
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov