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H.R. 4397: California Wildfire Disaster Tax Relief Act of 2017

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H.R. 4397: California Wildfire Disaster Tax Relief Act of 2017

115th Congress · introduced 2017-11-15 · Taxation · Latest: Referred to the Committee on Ways and Means, and in addition to the Committee on the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

federal

Follow this bill, step by step

  1. Where it came from: introduced 2017-11-15 · official record
  2. Who proposed it: Rep. Walters, Mimi [R-CA-45] · what a sponsor is
  3. What happened next: no floor votes in our records yet. Why?
  4. Where it stands now: Referred to the Committee on Ways and Means, and in addition to the Committee on the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. Not final yet: this can still change. We check for updates every day.
  5. If it becomes law and spends money: follow the money to money laws, then agencies and contracts and grants.

What does this mean?

Official title

California Wildfire Disaster Tax Relief Act of 2017

Plain summary

California Wildfire Disaster Tax Relief Act of 2017 This bill amends the Internal Revenue Code to allow various tax credits, deductions, and modifications to existing rules for individuals and businesses affected by wildfires in California. With respect to individuals and businesses in the affected areas, the bill: waives the 10% additional tax on early distributions from retirement plans for up to $100,000 in distributions made on or after October 8, 2017, and before January 1, 2019; permits individuals to recontribute funds to retirement plans if the funds were distributed for a home purchase in a wildfire disaster area that was cancelled on account of the wildfires; increases the limit and extends the repayment deadline for loans from retirement plans; allows an employee retention tax credit for a portion of the wages paid to an employee whose principal place of employment on specified dates was in a wildfire disaster zone; temporarily suspends the limitation on charitable contributions for relief efforts in the wildfire disaster areas; modifies the rules for the deduction for personal casualty losses, and allows taxpayers to use earned income from the immediately preceding year for the purpose of determining earned income for the earned income tax credit and the child tax credit. The bill is designated as an emergency requirement, which exempts the budgetary effects of the bill from certain budget enforcement rules, such as Pay-As-You-Go (PAYGO) rules.

Congressional Research Service summary (Introduced in House), quoted unchanged (nonpartisan). Read the source.

What a vote does

A “Yea” vote

If it passes both chambers and is signed, it becomes law.

A “Nay” vote

If it is not passed, current law stays as it is.

PSI Sci description of the legislative step (not an opinion).

What does this mean? (plain words)

Official text

California Wildfire Disaster Tax Relief Act of 2017

Source: Congressional Research Service summary (Introduced in House)

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The strongest published arguments

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Alternatives

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How did my representative vote? · This bill's floor votes

Officials and money

Sponsor: Rep. Walters, Mimi [R-CA-45] · 22 cosponsors

Cost estimate: No cost estimate published yet.

Cosponsors on this site

Mike Thompson (D-CA), Ken Calvert (R-CA), Julia Brownley (D-CA), Ami Bera (D-CA), Zoe Lofgren (D-CA), Jared Huffman (D-CA), Jim Costa (D-CA), Doris O. Matsui (D-CA), John Garamendi (D-CA), Mark DeSaulnier (D-CA), Jimmy Gomez (D-CA), Tom McClintock (R-CA)

No linked floor roll calls in our collected records yet. This does not mean the bill has never had a vote. Check the official bill history.

Words on this page, explained (2)
Bill
A proposed law. It becomes law only if it passes the legislature and is signed by the president or governor (or a veto is overridden).
Rulemaking
The process agencies use to write regulations that carry out laws passed by Congress or a legislature. Usually an agency publishes a proposed rule, takes public comments, then publishes a final rule.

Plain meanings written from linked sources. All words.

Sources

Record fed-us-cong115-hr4397 · catalog fed-us-congress-bills-cong115 · updated 2026-11-15 by psicol fed-bills-cong115