ISSA BILL WILL INCENTIVIZE WILDFIRE PREVENTION THROUGH TARGETED TAX RELIEF

East County News Service

July 1, 2025 (San Diego’s East County) -- Congressman Darrell Issa (CA-48) has introduced the Wildfire Infrastructure and Landowner Tax Relief Act of 2025 (WILTR Act) to make wildfire mitigation and resilience attainable for homeowners who know it provides essential protection from future fires. The bill text can be found here.

“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,” says Hank Rupp III with the Rancho Guejito Corporation. . Rancho Guejito is apranch 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,” Rupp adds.

Heather Ozur, President of the California Association of Realtors, says, “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.”

The National Water Resources Association also supports the measure. Greg Morrison, NWRA executive vice president, calls the bill a “bipartisan solution to support wildfire prevention, protect public safety, and improve land and watershed resilience.”

Chief Keith McReynolds  at the North County Fire Protection District states, ““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.”

Robin Maxson, Chair, San Diego Country Association Planning Groups (SANDAG), also supports Issa’s bill. She says, “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.”

The National Association of Home Builders also backs the bill, which NAHB Chairman Buddy Hughes says will help “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

The bill also has support of some local elected officials including State Senator Brian Jones, Supervisor Jim Desmond, and San Marcos Councilman Ed Musgrove.