1. Short title This Act may be cited as the Protect Innocent Victims Of Taxation After Fire Act . 2. Exclusion from gross income for compensation for losses or damages resulting from certain wildfires (a) In general For purposes of the Internal Revenue Code of 1986, gross income shall not include any amount received by an individual as a qualified wildfire relief payment. (b) Qualified wildfire relief payment For purposes of this section— (1) In general The term qualified wildfire relief payment means any amount received by or on behalf of an individual as compensation for losses, expenses, or damages (including compensation for additional living expenses, lost wages (other than compensation for lost wages paid by the employer which would have otherwise paid such wages), personal injury, death, or emotional distress) incurred as a result of a qualified wildfire disaster, but only to the extent the losses, expenses, or damages compensated by such payment are not compensated for by insurance or otherwise. (2) Qualified wildfire disaster The term qualified wildfire disaster means any federally declared disaster (as defined in section 165(i)(5)(A) of the Internal Revenue Code of 1986) declared, after December 31, 2014, as a result of any forest or range fire. (c) Denial of double benefit Notwithstanding any other provision of the Internal Revenue Code of 1986— (1) no deduction or credit shall be allowed (to the person for whose benefit a qualified wildfire relief payment is made) for, or by reason of, any expenditure to the extent of the amount excluded under this section with respect to such expenditure, and (2) no increase in the basis or adjusted basis of any property shall result from any amount excluded under this subsection with respect to such property. (d) Limitation on application This section shall only apply to qualified wildfire relief payments received by the individual during taxable years beginning after December 31, 2019, and before January 1, 2026.