I 
119TH CONGRESS 
1ST SESSION H. R. 4181 
To amend the Internal Revenue Code of 1986 to provide incentives for 
wildfire prevention. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 26, 2025 
Mr. ISSA (for himself, Mr. BAUMGARTNER, Mr. GOSAR, Mr. NEWHOUSE, and 
Mr. LAMALFA) introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
incentives for wildfire prevention. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Wildfire Infrastructure 
and Landowner Tax Relief Act of 2025’’ or the ‘‘WILTR 
Act of 2025’’. 
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SEC. 2. EXCLUSION OF GROSS INCOME RELATED TO HAZ-
ARDOUS FUEL REDUCTION ACTIVITIES. 
(a) IN GENERAL.—Section 139 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new subsection: 
‘‘(i) HAZARDOUS FUEL REDUCTION ACTIVITIES ON 
AND IMPROVEMENTS TO REAL PROPERTY.— 
‘‘(1) IN GENERAL.—Gross income shall not in-
clude any grant or award received by a taxpayer or 
services provided to the taxpayer for the purpose of 
conducting hazardous fuel reduction activities on or 
hazardous fuel reduction improvements to the real 
property of such taxpayer. 
‘‘(2) DEFINITIONS.—For purposes of this sec-
tion— 
‘‘(A) HAZARDOUS
FUEL
REDUCTION
AC-
TIVITY.—The term ‘hazardous fuel reduction 
activity’ means an activity the purpose of which 
is wildfire prevention through— 
‘‘(i) the installation of— 
‘‘(I) a natural or manmade 
change in fuel characteristics that af-
fects fire behavior such that a fire can 
be more readily controlled (commonly 
known as a ‘fuel break)’, or 
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‘‘(II) a natural or constructed 
barrier used to stop or check a fire or 
to provide a control line from which to 
work to stop or check a fire (com-
monly known as a ‘firebreak’), or 
‘‘(ii) reduction of hazardous fuels, in-
cluding— 
‘‘(I) prescribed fire, 
‘‘(II) wildland fire use, and 
‘‘(III) the use of mechanical 
methods such as crushing, tractor and 
hand piling, thinning, pruning, cut-
ting, or otherwise removing hazardous 
fuels. 
‘‘(B) HAZARDOUS
FUEL
REDUCTION
IM-
PROVEMENT.—The term ‘hazardous fuel reduc-
tion improvement’ means additions or alter-
ations to real property the purpose of which is 
to enable firefighting preparation, training, ac-
cess, or fire suppression or emergency evacu-
ation relating to fire, including— 
‘‘(i) the installation of firefighting 
equipment or infrastructure, 
‘‘(ii) the maintenance, expansion, or 
alteration of trails or roads for the pur-
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poses of firefighting access or fire-related 
evacuation, and 
‘‘(iii) the facilitation of firefighter 
training on such real property. 
‘‘(C) HAZARDOUS FUEL.—The term ‘haz-
ardous fuel’ means any vegetative material that 
is susceptible to burning, including— 
‘‘(i) trees, 
‘‘(ii) grasses, 
‘‘(iii) shrubs, 
‘‘(iv) sagebrush, 
‘‘(v) chaparral, and 
‘‘(vi) any dead vegetative material on 
or near the ground.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to amounts received after the date 
of the enactment of this Act. 
SEC. 3. TREATMENT OF EXPENDITURES IN CONNECTION 
WITH HAZARDOUS FUEL REDUCTION ACTIVI-
TIES OR IMPROVEMENTS. 
(a) IN GENERAL.—Part VI of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 is amended 
by inserting after section 199A the following new section: 
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‘‘SEC. 199B. DEDUCTION FOR HAZARDOUS FUEL REDUC-
TION ACTIVITIES OR IMPROVEMENTS. 
‘‘(a) IN GENERAL.—There shall be allowed as a de-
duction an amount equal to the amounts paid or incurred 
by the taxpayer for qualified hazardous fuel reduction ac-
tivities during the taxable year. 
‘‘(b) QUALIFIED HAZARDOUS FUEL REDUCTION AC-
TIVITIES.—For purposes of this section, the term ‘quali-
fied hazardous fuel reduction activities’ means improve-
ments to the real property of the taxpayer which— 
‘‘(1) is a hazardous fuel reduction activity or 
hazardous fuel reduction improvement described in 
section 139(i)(2), and 
‘‘(2) a State, local, Tribal, or Federal fire man-
agement 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.’’. 
(b) DEDUCTION TAKEN INTO ACCOUNT IN DETER-
MINING ADJUSTED GROSS INCOME.—Section 62(a) of 
such Code is amended by inserting after paragraph (21) 
the following new paragraph: 
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‘‘(22) EXPENDITURES
IN
CONNECTION
WITH 
QUALIFIED
HAZARDOUS
FUEL
REDUCTION
ACTIVI-
TIES.—The deduction allowed by section 199B.’’. 
(c) CONFORMING AMENDMENTS.— 
(1) Section 263(a)(1) of such Code is amended 
by striking ‘‘or’’ at the end of subparagraph (J), by 
striking the period at the end of subparagraph (K) 
and inserting ‘‘, or’’, and by adding at the end the 
following new subparagraph: 
‘‘(L) expenditures for which a deduction is 
allowed under section 200.’’. 
(2) The table of sections for part VI of sub-
chapter B of chapter 1 of such Code is amended by 
inserting after the item relating to section 199A the 
following new item: 
‘‘Sec. 199B. Deduction for hazardous fuel reduction activities or improve-
ments.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts paid or incurred after 
the date of the enactment of this Act. 
Æ 
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