Issa Bill Will Incentivize Wildfire Prevention Through Innovative Targeted Tax Relief

WASHINGTON, D.C.– Congressman Darrell Issa (CA-48) has introduced the Wildfire Infrastructure and Landowner Tax Relief Act of 2025 (WILTR Act) to provide an unprecedented and innovative ability to make wildfire mitigation and resilience attainable for homeowners who know it provides essential protection from future fires.

“It’s not enough to say we will be ready for the fire next time. We need to back it up with real solutions that put homeowners in charge,” said Rep. Issa. “This legislation makes it more possible than ever for homeowners to adopt breakthrough innovations in wildfire defense through targeted tax relief we know will make it possible.”

The WILTR Act contains two key provisions that will incentivize homeowners to reduce wildfire risks on their property:

• Exclusion from Gross Income – The Act excludes hazardous fuel reduction and firefighting infrastructure improvements on personal-use property from being considered taxable income. This ensures that homeowners receiving assistance from government agencies or non-profits will not face unexpected tax bills at the end of the year.

• Above-the-Line Deduction – The Act allows homeowners to claim an above-the-line tax deduction for out-of-pocket expenses spent on hazardous fuel mitigation, encouraging residents to invest in wildfire prevention efforts that protect their families, neighbors, and communities.

This legislation was inspired by Rep. Issa’s constituent landowners in Escondido, CA.  

“I am extremely grateful to Congressman Issa for introducing legislation to remove tax penalties associated with conducting wildfire mitigation on private properties throughout California. Rancho Guejito is a pristine ranch in northern San Diego County that raises cattle, grows avocados and citrus, and operates vineyards and a winery. Without appropriate management, wildfires could ravage the property and move west toward populated areas. Congressman Issa’s proposed legislation will help ensure that Rancho Guejito Corporation does not incur federal tax penalties for partnering with government agencies and non-profits to conduct wildfire mitigation that the entire community will benefit from.” –- Hank Rupp III, Rancho Guejito Corporation

“The California Association of Realtors strongly supports the WILTR Act and thanks Congressman Issa for introducing this important legislation. By incentivizing wildfire prevention through the tax code, this bill gives property owners the tools and assistance to take responsible, proactive steps that reduce risk to their homes and communities. At a time when wildfire threats are intensifying across California, the WILTR Act is a smart, forward-looking approach that supports the very people working to protect lives and property before disaster strikes.” — Heather Ozur, President, California Association of Realtors

“On behalf of the National Water Resources Association (NWRA), I am pleased to offer our strong support for the Wildfire Infrastructure and Landowner Tax Relief Act of2025 (WILTR Act),” said Greg Morrison, NWRA Executive Vice President. “We commend your leadership in advancing this bipartisan solution to support wildfire prevention, protect public safety, and improve land and watershed resilience. Your bill aligns squarely with NWRA’s ongoing efforts this Congress to modernize federal tax law in ways that support land stewardship, public-private partnerships, and climate resilience.”

“The WILTR Act not only encourages proactive fuel mitigation but also aligns economic incentives with public safety and land stewardship… By supporting both prevention and recovery efforts, the WILTR Act also recognizes the essential role local agencies and landowners play in creating the wildfire-resilient communities… We thank [Congressman Issa] for your continued efforts on behalf of California’s fire-prone communities and for providing our residents with the tools they need to safeguard lives and property.” – Keith McReynolds, Chief, North County Fire Protection District 

“I want to thank and commend Congressman Issa for authoring the ‘Wildfire Infrastructure and Landowner Tax Relief Act of 2025,’ said Robin Maxson, Chair, San Diego Country Association Planning Groups (SANDAG). “Every day our residents struggle with the cost of living and seek solutions to the risks and preventative measures that property owners and taxpayers shoulder in East County, the backcountry, and unincorporated communities due to fires. Mr. Issa’s legislation will give these taxpayers relief for their efforts to practice fire safety and readiness. As the Chair of the Association of Planning Groups - San Diego County, I support this legislation and encourage Mr. Issa and his colleagues to make it law.”

“As fire season approaches and readiness increasingly becomes a year-round effort, many property owners and taxpayers already assume the responsibility of fire safety and readiness to protect their land. I commend Congressman Issa for his proactive approach to safety and dedication to taxpayers by introducing the WILTR Act. The WILTR Act will provide a well-earned deduction to the taxpayer and an incentive to many people in San Diego County who take proactive steps toward fuel management and reduction.” – Ed Musgrove, Councilman, San Marcos

“I would like to thank Congressman Issa for his introduction of the WILTR Act and his continued commitment to fire readiness and to the protection of lives and property. The WILTR Act provides both tax relief and increased incentives to landowners who take preventive measures in support wildfire risk reduction, and I enthusiastically support Congressman Issa’s WILTR Act.” – Judy Fitzgerald, Councilwoman, Escondido 

“NAHB commends Rep. Issa for introducing the Wildfire Infrastructure and Landowner Tax Relief (WILTR) Act of 2025 and is proud to offer its strong support for this important legislation. By encouraging proactive wildfire mitigation, the WILTR Act not only strengthens community resilience, but also helps preserve access to insurance in fire-prone areas, where coverage is becoming increasingly unaffordable or unavailable. This targeted approach will help keep families safe and homes protected.”— Buddy Hughes, Chairman, National Association of Home Builders

Cosponsors: Congressman Doug LaMalfa (CA-01), Congressman Michael Baumgartner (WA-05), Congressman Paul Gosar (AZ-09), Congressman Dan Newhouse (WA-04).

Industry support includes the California Association of Realtors, National Association of Home Builders (NAHB), Family Farm Alliance, and National Water Resources Association (NWRA). 

Additional California Support:

State Senator Brian Jones

San Diego County Supervisor Jim Desmond

North County Fire Protection District Chief Keith McReynolds

Southwest California Legislative Council

Councilman Ed Musgrove, San Marcos

The bill text can be found here.

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