[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4181 Introduced in House (IH)]
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119th CONGRESS
1st Session
H. R. 4181
To amend the Internal Revenue Code of 1986 to provide incentives for
wildfire prevention.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
June 26, 2025
Mr. Issa (for himself, Mr. Baumgartner, Mr. Gosar, Mr. Newhouse, and
Mr. LaMalfa) introduced the following bill; which was referred to the
Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to provide incentives for
wildfire prevention.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Wildfire Infrastructure and
Landowner Tax Relief Act of 2025'' or the ``WILTR Act of 2025''.
SEC. 2. EXCLUSION OF GROSS INCOME RELATED TO HAZARDOUS FUEL REDUCTION
ACTIVITIES.
(a) In General.--Section 139 of the Internal Revenue Code of 1986
is amended by adding at the end the following new subsection:
``(i) Hazardous Fuel Reduction Activities on and Improvements to
Real Property.--
``(1) In general.--Gross income shall not include any grant
or award received by a taxpayer or services provided to the
taxpayer for the purpose of conducting hazardous fuel reduction
activities on or hazardous fuel reduction improvements to the
real property of such taxpayer.
``(2) Definitions.--For purposes of this section--
``(A) Hazardous fuel reduction activity.--The term
`hazardous fuel reduction activity' means an activity
the purpose of which is wildfire prevention through--
``(i) the installation of--
``(I) a natural or manmade change
in fuel characteristics that affects
fire behavior such that a fire can be
more readily controlled (commonly known
as a `fuel break)', or
``(II) a natural or constructed
barrier used to stop or check a fire or
to provide a control line from which to
work to stop or check a fire (commonly
known as a `firebreak'), or
``(ii) reduction of hazardous fuels,
including--
``(I) prescribed fire,
``(II) wildland fire use, and
``(III) the use of mechanical
methods such as crushing, tractor and
hand piling, thinning, pruning,
cutting, or otherwise removing
hazardous fuels.
``(B) Hazardous fuel reduction improvement.--The
term `hazardous fuel reduction improvement' means
additions or alterations to real property the purpose
of which is to enable firefighting preparation,
training, access, or fire suppression or emergency
evacuation relating to fire, including--
``(i) the installation of firefighting
equipment or infrastructure,
``(ii) the maintenance, expansion, or
alteration of trails or roads for the purposes
of firefighting access or fire-related
evacuation, and
``(iii) the facilitation of firefighter
training on such real property.
``(C) Hazardous fuel.--The term `hazardous fuel'
means any vegetative material that is susceptible to
burning, including--
``(i) trees,
``(ii) grasses,
``(iii) shrubs,
``(iv) sagebrush,
``(v) chaparral, and
``(vi) any dead vegetative material on or
near the ground.''.
(b) Effective Date.--The amendment made by this section shall apply
to amounts received after the date of the enactment of this Act.
SEC. 3. TREATMENT OF EXPENDITURES IN CONNECTION WITH HAZARDOUS FUEL
REDUCTION ACTIVITIES OR IMPROVEMENTS.
(a) In General.--Part VI of subchapter B of chapter 1 of the
Internal Revenue Code of 1986 is amended by inserting after section
199A the following new section:
``SEC. 199B. DEDUCTION FOR HAZARDOUS FUEL REDUCTION ACTIVITIES OR
IMPROVEMENTS.
``(a) In General.--There shall be allowed as a deduction an amount
equal to the amounts paid or incurred by the taxpayer for qualified
hazardous fuel reduction activities during the taxable year.
``(b) Qualified Hazardous Fuel Reduction Activities.--For purposes
of this section, the term `qualified hazardous fuel reduction
activities' means improvements to the real property of the taxpayer
which--
``(1) is a hazardous fuel reduction activity or hazardous
fuel reduction improvement described in section 139(i)(2), and
``(2) a State, local, Tribal, or Federal fire management
agency certifies will reduce hazardous fuels or enable
firefighting preparation, training, access, or fire suppression
or emergency evacuation relating to fire.
``(c) Denial of Double Benefit.--No deduction shall be allowed
under subsection (a) with respect to any expenditure to the extent that
an amount is excludable under section 139(i) with respect to such
expenditure.''.
(b) Deduction Taken Into Account in Determining Adjusted Gross
Income.--Section 62(a) of such Code is amended by inserting after
paragraph (21) the following new paragraph:
``(22) Expenditures in connection with qualified hazardous
fuel reduction activities.--The deduction allowed by section
199B.''.
(c) Conforming Amendments.--
(1) Section 263(a)(1) of such Code is amended by striking
``or'' at the end of subparagraph (J), by striking the period
at the end of subparagraph (K) and inserting ``, or'', and by
adding at the end the following new subparagraph:
``(L) expenditures for which a deduction is allowed
under section 200.''.
(2) The table of sections for part VI of subchapter B of
chapter 1 of such Code is amended by inserting after the item
relating to section 199A the following new item:
``Sec. 199B. Deduction for hazardous fuel reduction activities or
improvements.''.
(d) Effective Date.--The amendments made by this section shall
apply to amounts paid or incurred after the date of the enactment of
this Act.
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