To amend the Internal Revenue Code of 1986 to exclude qualified wildfire relief payments from gross income, and for other purposes.

# Summary of HR 7825 **What the Bill Would Do** This bill would allow people who receive financial assistance for wildfire damage to exclude those payments from their taxable income. Currently, disaster relief payments are often treated as income, which means recipients could owe federal income taxes on money they receive to help rebuild after fires. This bill would change that rule specifically for "qualified wildfire relief payments," meaning recipients wouldn't have to count this money as income when filing taxes. **Who It Affects and Current Status** The bill would primarily benefit homeowners, business owners, and others in wildfire-prone areas (particularly California, given the sponsor's location) who receive compensation for fire damage through insurance claims, government programs, or charitable donations.

It would also affect the federal government's tax revenue, though the fiscal impact isn't specified in the available information. As of now, the bill is still in committee, meaning it hasn't yet been debated or voted on by the full House of Representatives.