# 119-s-3372: Protect Innocent Victims of Taxation After Fire Extension Act

119-s-3372, Protect Innocent Victims of Taxation After Fire Extension Act, is a 119th Congress bill sponsored by Sen. Padilla, Alex [D-CA] (D-CA); status introduced; PRIA reads it as touching household money (as of 2026-09-20).

- Canonical: https://policyrisk.com/legislation/119-s-3372
- As of: 2026-09-20
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-3372
- Congress: 119
- Title: Protect Innocent Victims of Taxation After Fire Extension Act
- Status: introduced
- Introduced: 2025-12-04
- Sponsor: Sen. Padilla, Alex [D-CA] (D-CA)
- Cosponsors: 3
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-20

## Summary

**This bill would exclude certain wildfire relief payments from federal taxable income.** It targets payments that compensate people for losses and expenses after federally declared forest or range fires and prevents double tax benefits. - Families and individuals: People who get qualifying wildfire relief payments would not pay federal income tax on those amounts, but only for losses not already covered by insurance or other compensation. Payments can cover extra living expenses, lost wages paid to the individual (not wages paid by an employer), personal injury, death, or emotional distress. - Tax filers and property owners: Recipients could not claim tax deductions for expenses paid with excluded amounts, and excluded payments would not increase a property's tax basis. - Scope and timing: The exclusion would apply to disasters declared after Dec. 31, 2014, and to amounts received after Dec. 31, 2025.

## Cosponsors (3)

- Sen. Lummis, Cynthia M. [R-WY] (R-WY), 2025-12-04T00:00:00.000Z
- Sen. Wyden, Ron [D-OR] (D-OR), 2025-12-04T00:00:00.000Z
- Sen. Sheehy, Tim [R-MT] (R-MT), 2025-12-04T00:00:00.000Z

## Provisions PRIA read

- Tax-free wildfire relief for households: mixed, medium. If enacted, you would be able to exclude from your income any qualified wildfire relief payment you (or someone on your behalf) receive. The exclusion would apply to losses from federally declared forest or range fire disasters declared after December 31, 2014. The exclusion would only cover amount…

## Related bills

- 119-s-5066: Health Equity and Accountability Act of 2026
- 119-s-1462: Fix Our Forests Act
- 119-s-4744: Take Care of America’s Veterans Act
- 119-s-199: A bill to amend the Internal Revenue Code of 1986 to provide special rules for the taxation of certain residents of Taiwan with income from sources within the…
- 119-s-891: Bipartisan Health Care Act
- 119-sres-913: A resolution relating to the death of the Honorable Nancy Kassebaum, former United States Senator for the State of Kansas.

## Sources
- [119-s-3372 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/3372)

## Related
- [119-s-5066: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-s-5066)
- [119-s-1462: Fix Our Forests Act](https://policyrisk.com/legislation/119-s-1462)
- [119-s-4744: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-s-4744)
- [119-s-199: A bill to amend the Internal Revenue Code of 1986 to provide special rules for…](https://policyrisk.com/legislation/119-s-199)
- [119-s-891: Bipartisan Health Care Act](https://policyrisk.com/legislation/119-s-891)
- [119-sres-913: A resolution relating to the death of the Honorable Nancy Kassebaum, former Uni…](https://policyrisk.com/legislation/119-sres-913)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-3372 (as of 2026-09-20).