Congressman Darrell Issa from California’s 48th District has introduced the Wildfire Infrastructure and Landowner Tax Relief Act of 2025 (WILTR Act). The legislation aims to make wildfire mitigation more accessible for homeowners through targeted tax relief.
Rep. Issa emphasized the need for actionable solutions, stating, “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.” He added that the legislation would enable homeowners to adopt innovations in wildfire defense.
The WILTR Act proposes two main provisions: an exclusion from gross income and an above-the-line deduction. The former excludes certain improvements on personal-use property from taxable income, while the latter allows deductions for expenses related to hazardous fuel mitigation.
The bill was inspired by landowners in Escondido, California. Hank Rupp III of Rancho Guejito Corporation expressed gratitude towards Congressman Issa, highlighting the importance of such legislation in managing wildfire risks without incurring federal tax penalties.
Heather Ozur, President of the California Association of Realtors, supported the bill, noting its potential to help property owners take proactive steps against wildfire threats. Greg Morrison from the National Water Resources Association commended Issa’s leadership in advancing a bipartisan solution aligned with their goals for land stewardship and climate resilience.
Keith McReynolds of North County Fire Protection District praised the WILTR Act for aligning economic incentives with public safety. Robin Maxson from San Diego Country Association Planning Groups appreciated the financial relief it offers taxpayers practicing fire safety.
Ed Musgrove, Councilman of San Marcos, and Judy Fitzgerald, Councilwoman of Escondido, also endorsed the bill for its focus on fire readiness and taxpayer incentives. Buddy Hughes from NAHB highlighted its role in strengthening community resilience and preserving insurance access in fire-prone areas.
The WILTR Act is co-sponsored by Congressmen Doug LaMalfa (CA-01), Michael Baumgartner (WA-05), Paul Gosar (AZ-09), and Dan Newhouse (WA-04). It has garnered support from various industry groups including NAHB and NWRA as well as additional support within California.
