This bill proposes to amend the Internal Revenue Code of 1986 to exclude qualified wildfire relief payments from an individual's gross income, providing tax relief for those affected by significant wildfire events. These payments cover losses, expenses, or damages, such as additional living expenses, lost wages, personal injury, or emotional distress, resulting from a qualified wildfire disaster . A qualified wildfire disaster is defined as a federally declared disaster from a forest or range fire declared after December 31, 2014, with payments only excludable if not compensated by insurance or other sources. The legislation includes a provision to deny double benefits , preventing deductions, credits, or basis increases for excluded amounts. This exclusion applies to amounts received after December 31, 2025, and is set to terminate for amounts received after December 31, 2032.