# 115-hr-4397: California Wildfire Disaster Tax Relief Act of 2017

115-hr-4397, California Wildfire Disaster Tax Relief Act of 2017, is a 115th Congress bill sponsored by Rep. Walters, Mimi [R-CA-45] (R-CA); status Referred to the Committee on Ways and Means, and in addition to the Committee on the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/115-hr-4397
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 115-hr-4397
- Congress: 115
- Title: California Wildfire Disaster Tax Relief Act of 2017
- Status: Referred to the Committee on Ways and Means, and in addition to the Committee on the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
- Introduced: 2017-11-15
- Sponsor: Rep. Walters, Mimi [R-CA-45] (R-CA)
- Cosponsors: 22
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

California Wildfire Disaster Tax Relief Act of 2017 This bill amends the Internal Revenue Code to allow various tax credits, deductions, and modifications to existing rules for individuals and businesses affected by wildfires in California. With respect to individuals and businesses in the affected areas, the bill: waives the 10% additional tax on early distributions from retirement plans for up to $100,000 in distributions made on or after October 8, 2017, and before January 1, 2019; permits individuals to recontribute funds to retirement plans if the funds were distributed for a home purchase in a wildfire disaster area that was cancelled on account of the wildfires; increases the limit and extends the repayment deadline for loans from retirement plans; allows an employee retention tax credit for a portion of the wages paid to an employee whose principal place of employment on specified dates was in a wildfire disaster zone; temporarily suspends the limitation on charitable contributions for relief efforts in the wildfire disaster areas; modifies the rules for the deduction for personal casualty losses, and allows taxpayers to use earned income from the immediately preceding year for the purpose of determining earned income for the earned income tax credit and the child tax credit. The bill is designated as an emergency requirement, which exempts the budgetary effects of the bill from certain budget enforcement rules, such as Pay-As-You-Go (PAYGO) rules.

## Cosponsors (22)

- Rep. Thompson, Mike [D-CA-4] (D-CA), 2017-11-15T00:00:00.000Z
- Rep. McCarthy, Kevin [R-CA-23] (R-CA), 2017-11-15T00:00:00.000Z
- Rep. LaMalfa, Doug [R-CA-1] (R-CA), 2017-11-15T00:00:00.000Z
- ED ROYCE (R-CA), 2017-11-15T00:00:00.000Z
- Rep. Denham, Jeff [R-CA-10] (R-CA), 2017-11-15T00:00:00.000Z
- Rep. Calvert, Ken [R-CA-41] (R-CA), 2017-11-15T00:00:00.000Z
- Rep. Brownley, Julia [D-CA-26] (D-CA), 2017-11-15T00:00:00.000Z
- Rep. Bera, Ami [D-CA-6] (D-CA), 2017-11-15T00:00:00.000Z
- Rep. Lofgren, Zoe [D-CA-18] (D-CA), 2017-11-15T00:00:00.000Z
- Rep. Huffman, Jared [D-CA-2] (D-CA), 2017-11-15T00:00:00.000Z
- Rep. Costa, Jim [D-CA-21] (D-CA), 2017-11-15T00:00:00.000Z
- Rep. Matsui, Doris O. [D-CA-7] (D-CA), 2017-11-15T00:00:00.000Z
- Rep. Garamendi, John [D-CA-8] (D-CA), 2017-11-15T00:00:00.000Z
- Rep. Speier, Jackie [D-CA-14] (D-CA), 2017-11-15T00:00:00.000Z
- Rep. Lee, Barbara [D-CA-12] (D-CA), 2017-11-15T00:00:00.000Z
- Rep. DeSaulnier, Mark [D-CA-10] (D-CA), 2017-11-15T00:00:00.000Z
- Rep. Eshoo, Anna G. [D-CA-16] (D-CA), 2017-11-15T00:00:00.000Z
- Rep. Gomez, Jimmy [D-CA-34] (D-CA), 2017-11-15T00:00:00.000Z
- Rep. Knight, Stephen [R-CA-25] (R-CA), 2017-12-07T00:00:00.000Z
- Rep. Hunter, Duncan D. [R-CA-50] (R-CA), 2017-12-12T00:00:00.000Z
- Rep. McClintock, Tom [R-CA-5] (R-CA), 2017-12-21T00:00:00.000Z
- Rep. Lowenthal, Alan S. [D-CA-47] (D-CA), 2018-01-30T00:00:00.000Z

## Related bills

- 115-hr-6655: To designate the facility of the United States Postal Service located at 44160 State Highway 299 East Suite 1 in McArthur, California, as the "Janet Lucille Oi…
- 115-hr-6405: To designate the facility of the United States Postal Service located at 2801 Mitchell Road in Ceres, California, as the "Lance Corporal Juana Navarro Arellano…
- 115-hr-1496: To designate the facility of the United States Postal Service located at 3585 South Vermont Avenue in Los Angeles, California, as the "Marvin Gaye Post Office".
- 115-hr-4946: To designate the facility of the United States Postal Service located at 1075 North Tustin Street in Orange, California, as the "Specialist Trevor A. Win'E Pos…
- 115-hr-2979: To designate the facility of the United States Postal Service located at 390 West 5th Street in San Bernardino, California, as the "Jack H. Brown Post Office B…
- 115-hr-2254: To designate the facility of the United States Postal Service located at 2635 Napa Street in Vallejo, California, as the "Janet Capello Post Office Building".

## Sources
- [115-hr-4397 on Congress.gov](https://www.congress.gov/bill/115th-congress/house-bill/4397)

## Related
- [115-hr-6655: To designate the facility of the United States Postal Service located at 44160…](https://policyrisk.com/legislation/115-hr-6655)
- [115-hr-6405: To designate the facility of the United States Postal Service located at 2801 M…](https://policyrisk.com/legislation/115-hr-6405)
- [115-hr-1496: To designate the facility of the United States Postal Service located at 3585 S…](https://policyrisk.com/legislation/115-hr-1496)
- [115-hr-4946: To designate the facility of the United States Postal Service located at 1075 N…](https://policyrisk.com/legislation/115-hr-4946)
- [115-hr-2979: To designate the facility of the United States Postal Service located at 390 We…](https://policyrisk.com/legislation/115-hr-2979)
- [115-hr-2254: To designate the facility of the United States Postal Service located at 2635 N…](https://policyrisk.com/legislation/115-hr-2254)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/115-hr-4397 (as of 2025-11-18).