# 118-hr-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.

118-hr-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., is a 118th Congress bill sponsored by Rep. LaMalfa, Doug [R-CA-1] (R-CA); status Sponsor introductory remarks on measure. (CR H120) (as of 2026-10-15).

- Canonical: https://policyrisk.com/legislation/118-hr-176
- As of: 2026-10-15
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 118-hr-176
- Congress: 118
- 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: Sponsor introductory remarks on measure. (CR H120)
- Introduced: 2023-01-09
- Sponsor: Rep. LaMalfa, Doug [R-CA-1] (R-CA)
- Cosponsors: 15
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2026-10-15

## Summary

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.

## Cosponsors (15)

- Rep. Thompson, Mike [D-CA-4] (D-CA), 2023-01-09T00:00:00.000Z
- Rep. McClintock, Tom [R-CA-5] (R-CA), 2023-01-09T00:00:00.000Z
- Rep. Huffman, Jared [D-CA-2] (D-CA), 2023-01-09T00:00:00.000Z
- Rep. Brownley, Julia [D-CA-26] (D-CA), 2023-02-06T00:00:00.000Z
- Rep. Hoyle, Val T. [D-OR-4] (D-OR), 2023-02-17T00:00:00.000Z
- Rep. Kiley, Kevin [I-CA-3] (I-CA), 2023-05-02T00:00:00.000Z
- Rep. Neguse, Joe [D-CO-2] (D-CO), 2023-05-09T00:00:00.000Z
- Rep. Panetta, Jimmy [D-CA-19] (D-CA), 2023-05-09T00:00:00.000Z
- Rep. Mullin, Kevin [D-CA-15] (D-CA), 2023-05-10T00:00:00.000Z
- Rep. Porter, Katie [D-CA-47] (D-CA), 2023-05-26T00:00:00.000Z
- Rep. Newhouse, Dan [R-WA-4] (R-WA), 2023-07-11T00:00:00.000Z
- Rep. Costa, Jim [D-CA-21] (D-CA), 2023-07-27T00:00:00.000Z
- Rep. Eshoo, Anna G. [D-CA-16] (D-CA), 2023-07-27T00:00:00.000Z
- Rep. Garamendi, John [D-CA-8] (D-CA), 2023-09-22T00:00:00.000Z
- Rep. Harder, Josh [D-CA-9] (D-CA), 2023-10-17T00:00:00.000Z

## Related bills

- 118-hr-5009: Servicemember Quality of Life Improvement and National Defense Authorization Act for Fiscal Year 2025
- 118-hr-2882: Further Consolidated Appropriations Act, 2024
- 118-hres-771: Standing with Israel as it defends itself against the barbaric war launched by Hamas and other terrorists.
- 118-hr-1088: Shirley Chisholm Congressional Gold Medal Act
- 118-hr-82: Social Security Fairness Act of 2023
- 118-hres-768: Standing with Israel as it defends itself against the barbaric war launched by Hamas and other terrorists.

## Sources
- [118-hr-176 on Congress.gov](https://www.congress.gov/bill/118th-congress/house-bill/176)

## Related
- [118-hr-5009: Servicemember Quality of Life Improvement and National Defense Authorization Ac…](https://policyrisk.com/legislation/118-hr-5009)
- [118-hr-2882: Further Consolidated Appropriations Act, 2024](https://policyrisk.com/legislation/118-hr-2882)
- [118-hres-771: Standing with Israel as it defends itself against the barbaric war launched by…](https://policyrisk.com/legislation/118-hres-771)
- [118-hr-1088: Shirley Chisholm Congressional Gold Medal Act](https://policyrisk.com/legislation/118-hr-1088)
- [118-hr-82: Social Security Fairness Act of 2023](https://policyrisk.com/legislation/118-hr-82)
- [118-hres-768: Standing with Israel as it defends itself against the barbaric war launched by…](https://policyrisk.com/legislation/118-hres-768)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/118-hr-176 (as of 2026-10-15).