To amend the Internal Revenue Code of 1986 to establish a deduction for attorney fees awarded with respect to certain wildfire damages and to exclude from gross income settlement funds received with respect to such damages.

Cost and committee reports

Official records Congress.gov attaches to H.R. 176.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. LaMALFA, as printed in the Congressional Record (Vol. 169, No. 7, January 9, 2023, Page H112):
  Article I, Section 8, Clause 18 of the United States Constitution
  Source: Congress.gov, Congressional Record January 9, 2023 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  65 characters

  Congress.gov bill record

  H.R. 176, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/176

  Record last updated by Congress.gov

  July 24, 2024

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  2d164a2b55f235437936108486c2f5b80ee87d0dcc01733c3f14603a464c6c03

  PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.

Congress.gov’s record for this bill does not list a CBO cost estimate or a committee report (as of July 24, 2024). Not every bill gets one.

From the Congress.gov bill record for H.R. 176, last updated July 24, 2024. PORKER’s copy was retrieved September 14, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.