I 118th CONGRESS 1st Session H. R. 176 IN THE HOUSE OF REPRESENTATIVES January 9, 2023 Mr. LaMalfa (for himself, Mr. Thompson of California , Mr. McClintock , and Mr. Huffman ) introduced the following bill; which was referred to the Committee on Ways and Means 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.