Bill > HR4181

This bill, known as the Wildfire Infrastructure and Landowner Tax Relief Act of 2025 (WILTR Act), introduces two primary tax-related provisions to incentivize wildfire prevention and preparedness. First, the bill creates a new tax provision that excludes from gross income any grants, awards, or services received by taxpayers for conducting hazardous fuel reduction activities on their property. These activities include creating fuel breaks (changes that help control fire behavior), firebreaks (barriers to stop fires), prescribed burns, mechanical fuel reduction methods like thinning and pruning, and other efforts to reduce vegetative materials that could fuel wildfires. Second, the bill establishes a new tax deduction for qualified hazardous fuel reduction activities that are certified by a state, local, tribal, or federal fire management agency as helping to reduce fire risks or improve firefighting capabilities. The deduction covers improvements to real property that support firefighting preparation, access, fire suppression, or emergency evacuation, such as installing firefighting equipment, maintaining access roads, or facilitating firefighter training. To prevent taxpayers from receiving double benefits, the bill specifies that a taxpayer cannot claim both the income exclusion and the deduction for the same expenditure. These provisions aim to encourage private landowners to take proactive steps in wildfire prevention and management by providing financial incentives through the tax code.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/4181/all-info