WILTR Act of 2025

The Wildfire Infrastructure and Landowner Tax Relief Act of 2025 (WILTR Act) would create two tax incentives to encourage wildfire prevention on private property. First, it would make grants or in-kind services aimed at hazardous fuel reduction activities and related improvements non-taxable income to the recipient. Second, it would create a new above-the-line deduction (deduction from adjusted gross income) for amounts paid or incurred for qualified hazardous fuel reduction activities or improvements, with certification by a recognized fire management agency that the activity will reduce fuels or enhance firefighting readiness. The bill defines what counts as hazardous fuel, hazardous fuel reduction activities, and hazardous fuel reduction improvements, and it sets an effective date after enactment. The overall aim is to lower wildfire risk by supporting landowners who take preventive measures.