# 117-hr-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.

117-hr-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., is a 117th Congress bill sponsored by Rep. Thompson, Mike [D-CA-4] (D-CA); status Referred to the House Committee on Ways and Means. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/117-hr-7305
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 117-hr-7305
- Congress: 117
- Title: 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.
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2022-03-30
- Sponsor: Rep. Thompson, Mike [D-CA-4] (D-CA)
- Cosponsors: 14
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

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.

## Cosponsors (14)

- Rep. LaMalfa, Doug [R-CA-1] (R-CA), 2022-03-30T00:00:00.000Z
- Rep. Matsui, Doris O. [D-CA-7] (D-CA), 2022-05-03T00:00:00.000Z
- Rep. Harder, Josh [D-CA-9] (D-CA), 2022-05-03T00:00:00.000Z
- Rep. Eshoo, Anna G. [D-CA-16] (D-CA), 2022-05-03T00:00:00.000Z
- Rep. Panetta, Jimmy [D-CA-19] (D-CA), 2022-05-03T00:00:00.000Z
- Rep. Huffman, Jared [D-CA-2] (D-CA), 2022-06-03T00:00:00.000Z
- Rep. Waters, Maxine [D-CA-43] (D-CA), 2022-06-03T00:00:00.000Z
- Rep. Sherman, Brad [D-CA-32] (D-CA), 2022-06-03T00:00:00.000Z
- Rep. DeFazio, Peter A. [D-OR-4] (D-OR), 2022-06-08T00:00:00.000Z
- Rep. Lieu, Ted [D-CA-36] (D-CA), 2022-06-21T00:00:00.000Z
- Rep. DeSaulnier, Mark [D-CA-10] (D-CA), 2022-07-12T00:00:00.000Z
- Rep. Brownley, Julia [D-CA-26] (D-CA), 2022-09-02T00:00:00.000Z
- Rep. McClintock, Tom [R-CA-5] (R-CA), 2022-10-18T00:00:00.000Z
- Rep. Levin, Mike [D-CA-49] (D-CA), 2022-12-15T00:00:00.000Z

## Related bills

- 117-hr-2471: Consolidated Appropriations Act, 2022
- 117-hr-3537: Accelerating Access to Critical Therapies for ALS Act
- 117-hr-5577: To designate the facility of the United States Postal Service located at 3900 Crown Road Southwest in Atlanta, Georgia, as the "John R. Lewis Post Office Build…
- 117-hr-9308: To designate the facility of the United States Postal Service located at 6401 El Cajon Boulevard in San Diego, California, as the "Susan A. Davis Post Office".
- 117-hr-9251: To designate the facility of the United States Postal Service located at 6444 San Fernando Road in Glendale, California, as the "Paul Ignatius Post Office".
- 117-hr-9074: To designate the facility of the United States Postal Service located at 333 North Sunrise Way in Palm Springs, California, as the "Chairman Richard Milanovich…

## Sources
- [117-hr-7305 on Congress.gov](https://www.congress.gov/bill/117th-congress/house-bill/7305)

## Related
- [117-hr-2471: Consolidated Appropriations Act, 2022](https://policyrisk.com/legislation/117-hr-2471)
- [117-hr-3537: Accelerating Access to Critical Therapies for ALS Act](https://policyrisk.com/legislation/117-hr-3537)
- [117-hr-5577: To designate the facility of the United States Postal Service located at 3900 C…](https://policyrisk.com/legislation/117-hr-5577)
- [117-hr-9308: To designate the facility of the United States Postal Service located at 6401 E…](https://policyrisk.com/legislation/117-hr-9308)
- [117-hr-9251: To designate the facility of the United States Postal Service located at 6444 S…](https://policyrisk.com/legislation/117-hr-9251)
- [117-hr-9074: To designate the facility of the United States Postal Service located at 333 No…](https://policyrisk.com/legislation/117-hr-9074)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/117-hr-7305 (as of 2025-11-18).