# 119-hr-1169: Wildfire Victim Tax Relief and Recovery Act

119-hr-1169, Wildfire Victim Tax Relief and Recovery Act, is a 119th Congress bill sponsored by Rep. Jackson, Ronny [R-TX-13] (R-TX); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-1169
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-1169
- Congress: 119
- Title: Wildfire Victim Tax Relief and Recovery Act
- Status: introduced
- Introduced: 2025-02-10
- Sponsor: Rep. Jackson, Ronny [R-TX-13] (R-TX)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

This bill would make **payments tied to five Texas Panhandle fires tax-free as qualified disaster relief under the tax code** and extend flood-related tax rules to cover fire losses for livestock. - Residents and homeowners: People who receive compensation for loss, damages, expenses, loss in real property value, closing costs, or inconvenience from those fires would not owe federal tax on those payments. Covered payments include amounts from federal, state, or local agencies, Xcel Energy or related parties, and insurers for payments received on or after Feb 26, 2024. - Farmers and livestock owners: The bill would let involuntary conversion rules and the special sale-proceeds treatment that apply to floods also apply to fires. Those tax changes apply to taxable years beginning after Dec 31, 2023. - Defined scope: The measure defines "Texas Panhandle fire payments" and lists five fires occurring Feb 26 to Mar 3, 2024: Smokehouse Creek, Windy Deuce, Grape Vine Creek, 687 Reamer, and Roughneck.

## Cosponsors (1)

- Rep. Van Duyne, Beth [R-TX-24] (R-TX), 2025-02-25T00:00:00.000Z

## Provisions PRIA read

- Tax-free help for Texas Panhandle fire losses: benefit, medium. If enacted, certain payments tied to five Texas Panhandle fires would be tax-free. Payments can cover losses, damages, expenses, lower property value, closing costs, or access issues. Money must come from a government agency, Xcel Energy, or its subsidiaries, insurers, agents, or related persons. C…
- Fire loss tax relief for livestock owners: benefit, medium. If enacted, farmers could use the same tax relief after fires that now applies after floods. For livestock sold or lost because of fire, you could defer gain and have more time to replace animals. These changes would apply to taxable years starting after December 31, 2023. You would need to show th…

## Related bills

- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-2570: Maximum Pressure Act
- 119-hr-8596: FAIR Labels Act of 2026
- 119-hr-21: Born-Alive Abortion Survivors Protection Act
- 119-hr-3518: To amend the Higher Education Act of 1965 to prohibit graduate medical schools from receiving Federal financial assistance if such schools adopt certain polici…
- 119-hr-1181: Protecting Privacy in Purchases Act

## Sources
- [119-hr-1169 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/1169)

## Related
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-2570: Maximum Pressure Act](https://policyrisk.com/legislation/119-hr-2570)
- [119-hr-8596: FAIR Labels Act of 2026](https://policyrisk.com/legislation/119-hr-8596)
- [119-hr-21: Born-Alive Abortion Survivors Protection Act](https://policyrisk.com/legislation/119-hr-21)
- [119-hr-3518: To amend the Higher Education Act of 1965 to prohibit graduate medical schools…](https://policyrisk.com/legislation/119-hr-3518)
- [119-hr-1181: Protecting Privacy in Purchases Act](https://policyrisk.com/legislation/119-hr-1181)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-1169 (as of 2026-04-21).