WILTR Act of 2025

This bill changes federal tax law to encourage wildfire prevention. It lets taxpayers take a deduction for money they spend on certain wildfire safety work on their own property, for the year they pay for it. The work must be aimed at reducing dangerous fuels or helping firefighters do their jobs.

A State, local, Tribal, or Federal fire management agency must certify that the work reduces hazardous fuels or helps with firefighter preparation, training, access, fire suppression, or emergency evacuation. You can’t also claim this deduction if those same costs were already treated as tax-free under another part of the tax law (no “double benefit”).

• Who is affected: Taxpayers who make qualifying wildfire-risk reductions or improvements on their own property.
• What changes: A new tax deduction equal to what you paid for certified hazardous fuel reduction activities or improvements.
• When it applies: For amounts you pay during the tax year, once the work is certified by a fire management agency.