H.R. 4181

119th CONGRESS 1st Session

To amend the Internal Revenue Code of 1986 to provide incentives for wildfire prevention.

IN THE HOUSE OF REPRESENTATIVES · June 26, 2025 · Sponsor: Mr. Issa · Committee: Committee on Ways and Means

Table of contents

• H.R. 4181
  • Sec. 199B. Deduction for hazardous fuel reduction activities or improvements.

Sec. 199B. Deduction for hazardous fuel reduction activities or improvements.

• (a) In general
  • There shall be allowed as a deduction an amount equal to the amounts paid or incurred by the taxpayer for qualified hazardous fuel reduction activities during the taxable year.
• (b) Qualified hazardous fuel reduction activities
  • For purposes of this section, the term means improvements to the real property of the taxpayer which— qualified hazardous fuel reduction activities
    • is a hazardous fuel reduction activity or hazardous fuel reduction improvement described in section 139(i)(2), and
    • a State, local, Tribal, or Federal fire management agency certifies will reduce hazardous fuels or enable firefighting preparation, training, access, or fire suppression or emergency evacuation relating to fire.
• (c) Denial of double benefit
  • No deduction shall be allowed under subsection (a) with respect to any expenditure to the extent that an amount is excludable under section 139(i) with respect to such expenditure.