# 26 U.S.C. § 139M: Compensation for losses or damages resulting from certain wildfires

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s139M>. Cite pinpoints as 26 U.S.C. § 139M(a)(1).

## § 139M(a) In general

Gross income shall not include any amount received by an individual as a qualified wildfire relief payment.

## § 139M(b) Qualified wildfire relief payment

For purposes of this section—

**§ 139M(b)(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.

**§ 139M(b)(2) Qualified wildfire disaster.** The term “qualified wildfire disaster” means any Federally [OLRC note: So in original. Probably should not be capitalized.] declared disaster (as defined in section 165(i)(5)(A)) declared after December 31, 2014, and before January 1, 2027, as a result of any forest or range fire.

## § 139M(c) Denial of double benefit

Notwithstanding any other provision of this title—

**§ 139M(c)(1)** no deduction or credit shall be allowed (to the individual 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

**§ 139M(c)(2)** no increase in the basis or adjusted basis of any property shall result from any amount excluded under this section with respect to such property.

## Connections

Cites: § 165 Losses

Cited by: none

## Amendments

- 2026-09-11: [Pub. L. 119-108](/26/act/119-108.md), 140 Stat. 1020