# 119-hr-5225: Protect Innocent Victims of Taxation After Fire Extension Act

119-hr-5225, Protect Innocent Victims of Taxation After Fire Extension Act, is a 119th Congress bill sponsored by Rep. LaMalfa, Doug [R-CA-1] (R-CA); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-5225
- 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-5225
- Congress: 119
- Title: Protect Innocent Victims of Taxation After Fire Extension Act
- Status: introduced
- Introduced: 2025-09-09
- Sponsor: Rep. LaMalfa, Doug [R-CA-1] (R-CA)
- Cosponsors: 8
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Tax-free wildfire relief.** This bill would exclude from gross income certain payments made to individuals as compensation for losses, expenses, or damages caused by federally declared forest or range wildfire disasters. The exclusion applies only to amounts not reimbursed by insurance or other payments, denies any deduction or increase in property basis for excluded amounts, takes effect for payments received after December 31, 2025, and sunsets after December 31, 2032.

## Cosponsors (8)

- Rep. Thompson, Mike [D-CA-4] (D-CA), 2025-09-09T00:00:00.000Z
- Rep. McClintock, Tom [R-CA-5] (R-CA), 2025-09-09T00:00:00.000Z
- Rep. Sherman, Brad [D-CA-32] (D-CA), 2025-09-09T00:00:00.000Z
- Rep. Bentz, Cliff [R-OR-2] (R-OR), 2025-09-09T00:00:00.000Z
- Rep. Bynum, Janelle S. [D-OR-5] (D-OR), 2025-09-09T00:00:00.000Z
- Rep. Moore, Blake D. [R-UT-1] (R-UT), 2025-09-09T00:00:00.000Z
- Rep. Vindman, Eugene Simon [D-VA-7] (D-VA), 2025-09-26T00:00:00.000Z
- Rep. Neguse, Joe [D-CO-2] (D-CO), 2025-10-08T00:00:00.000Z

## Provisions PRIA read

- No income tax on wildfire relief payments: benefit, high. This bill would let you exclude wildfire relief payments from your taxable income. It would cover extra living costs, certain lost wages (not wages your employer would have paid), injuries, death, and emotional distress. The payment would have to be for a federally declared forest or range fire dec…

## Related bills

- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act
- 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act
- 119-hr-1383: Secure Rural Schools Reauthorization Act of 2025
- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025
- 119-hr-1422: Enhanced Iran Sanctions Act of 2025

## Sources
- [119-hr-5225 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/5225)

## Related
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842)
- [119-hr-1383: Secure Rural Schools Reauthorization Act of 2025](https://policyrisk.com/legislation/119-hr-1383)
- [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725)
- [119-hr-1422: Enhanced Iran Sanctions Act of 2025](https://policyrisk.com/legislation/119-hr-1422)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-5225 (as of 2026-04-21).