Excludes qualified wildfire relief payments from gross income for victims of wildfires.

The Doug LaMalfa Protect Innocent Victims of Taxation After Fire Extension Act amends the Internal Revenue Code to exclude qualified wildfire relief payments from gross income. This applies to compensation for losses, expenses, or damages incurred due to a qualified wildfire disaster, excluding those compensated by insurance. The exclusion applies to payments received after December 31, 2025, and before January 1, 2033.

Excludes qualified wildfire relief payments from gross income for victims of wildfires.

The Doug LaMalfa Protect Innocent Victims of Taxation After Fire Extension Act amends the Internal Revenue Code to exclude qualified wildfire relief payments from gross income. This applies to compensation for losses, expenses, or damages incurred due to a qualified wildfire disaster, excluding those compensated by insurance. The exclusion applies to payments received after December 31, 2025, and before January 1, 2033.