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S 4666 117th Congress Senate Taxation

A bill 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…

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A bill 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.

Introduced: July 28, 2022 See on congress.gov
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This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 28, 2022
Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S3784)
Jul 28, 2022
Introduced in Senate
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 Plain-English summary Congressional Research Service

This bill allows a deduction from gross income (above the line deduction) for attorney fees and court costs awarded with respect to a qualifying wildfire disaster (i.e., any forest or range fire that is a federally declared disaster, occurs in a disaster area, and occurs in 2015 or later).

The bill excludes from the gross income of a taxpayer, for income tax purposes, amounts paid to compensate victims for losses or damages in connection with a qualifying wildfire disaster.

What's happening now July 28, 2022

Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S3784)

 Related & companion bills 1
  • HR 7305 Related bill To amend the Internal Revenue Code of 1986 to establish a deduction for attorney fees awarded with respect to certain w…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 3
D
Murray, Patty
Washington · Sep 6, 2022
 D
Hickenlooper, John W.
Colorado · Jul 28, 2022
 D
Padilla, Alex
California · Jul 28, 2022
Cite this page click to expand
APA
U.S. Congress. (2026). S. 4666: A bill 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.. 117th Congress. Open America. https://openamerica.io/bill/117-S-4666/
MLA
"S. 4666: A bill 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.." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-4666/.
Bluebook (legal)
S. 4666, 117th Cong. (2026), https://openamerica.io/bill/117-S-4666/.
Markdown link
[S. 4666: A bill 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.](https://openamerica.io/bill/117-S-4666/)
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