There is 1 version of this bill. View text

Click the check-box to add or remove the section, click the text link to scroll to that section.
Titles Actions Overview All Actions Cosponsors Committees Related Bills Subjects Latest Summary All Summaries

Titles (2)

Short Titles

Short Titles - House of Representatives

Short Titles as Introduced

California Wildfire Disaster Tax Relief Act of 2017

Official Titles

Official Titles - House of Representatives

Official Title as Introduced

To provide tax relief with respect to California wildfires.


Actions Overview (1)

Date Actions Overview
11/15/2017Introduced in House

All Actions (3)

Date All Actions
11/15/2017Referred to the Committee on Ways and Means, and in addition to the Committee on the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Action By: House of Representatives
11/15/2017Referred to the Committee on Ways and Means, and in addition to the Committee on the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Action By: House of Representatives
11/15/2017Introduced in House
Action By: House of Representatives

Cosponsors (22)


Committees (2)

Committees, subcommittees and links to reports associated with this bill are listed here, as well as the nature and date of committee activity and Congressional report number.

Committee / Subcommittee Date Activity Reports
House Ways and Means11/15/2017 Referred to
House Budget11/15/2017 Referred to

A related bill may be a companion measure, an identical bill, a procedurally-related measure, or one with text similarities. Bill relationships are identified by the House, the Senate, or CRS, and refer only to same-congress measures.


Latest Summary (1)

There is one summary for H.R.4397. View summaries

Shown Here:
Introduced in House (11/15/2017)

California Wildfire Disaster Tax Relief Act of 2017

This bill amends the Internal Revenue Code to allow various tax credits, deductions, and modifications to existing rules for individuals and businesses affected by wildfires in California.

With respect to individuals and businesses in the affected areas, the bill:

  • waives the 10% additional tax on early distributions from retirement plans for up to $100,000 in distributions made on or after October 8, 2017, and before January 1, 2019;
  • permits individuals to recontribute funds to retirement plans if the funds were distributed for a home purchase in a wildfire disaster area that was cancelled on account of the wildfires;
  • increases the limit and extends the repayment deadline for loans from retirement plans;
  • allows an employee retention tax credit for a portion of the wages paid to an employee whose principal place of employment on specified dates was in a wildfire disaster zone;
  • temporarily suspends the limitation on charitable contributions for relief efforts in the wildfire disaster areas;
  • modifies the rules for the deduction for personal casualty losses, and
  • allows taxpayers to use earned income from the immediately preceding year for the purpose of determining earned income for the earned income tax credit and the child tax credit.

The bill is designated as an emergency requirement, which exempts the budgetary effects of the bill from certain budget enforcement rules, such as Pay-As-You-Go (PAYGO) rules.