Western Wildfire Support Act of 2023

House Bill

H.R. 482

119th Congress

Western Wildfire Support Act of 2023

In Committee

Introduced:Jan 22, 2025

Primary Sponsor

Michael K. Simpson

Representative

Republican

ID-2

Cosponsors

27

Quick Stats

Policy Area

Taxation

Summary

This bill provides federal support for western states combating wildfires, potentially including funding for firefighting resources, forest management, community protection, and recovery assistance for fire-affected areas.

Latest Action

Referred to the House Committee on Ways and Means.

SponsorMichael K. Simpson (R-ID)

Introduced1/22/2025

StatusReferred to the Subcommittee on Federal Lands.

ChamberHouse

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Vote Prediction

Western Wildfire Support Act of 2023

This bill provides federal support for western states combating wildfires, potentially including funding for firefighting resources, forest management, community protection, and recovery assistance for fire-affected areas.

Community Breakdown

Pass

0%

Fail

0%

0 predictions

This bill provides federal support for western states combating wildfires, potentially including funding for firefighting resources, forest management, community protection, and recovery assistance for fire-affected areas.

Bill Number: 482
Sponsor: Michael K. Simpson (R-ID)
Introduced: 1/22/2025
Status: Referred to the Subcommittee on Federal Lands.
Policy Area: Taxation

Data from Congress.gov

AI-generated summary

Fact Sheet

Title: Western Wildfire Support Act of 2023
Bill Number: 482
Sponsor: Michael K. Simpson (R-ID)
Status: Referred to the Subcommittee on Federal Lands.
Introduced: 1/22/2025
Summary: This bill provides federal support for western states combating wildfires, potentially including funding for firefighting resources, forest management, community protection, and recovery assistance for fire-affected areas.

Data from Congress.gov

AI Summary

Plain-English explanation of this bill

This bill provides federal support for western states combating wildfires, potentially including funding for firefighting resources, forest management, community protection, and recovery assistance for fire-affected areas.

Last updated: 1/5/2026

Official Summary

Congressional Research Service summary

No Tax on Tips ActThis bill establishes a new tax deduction of up to $25,000 for tips, subject to limitations. The bill also expands the business tax credit for the portion of payroll taxes an employer pays on certain tips to include payroll taxes paid on tips received in connection with certain beauty services.Under the bill, the new tax deduction for tips is limited to cash tips (1) received by an employee during the course of employment in an occupation that customarily receives tips, and (2) reported by the employee to the employer for purposes of withholding payroll taxes. (Under current law, an employee is required to report tips exceeding $20 per month to their employer.)Further, an employee with compensation exceeding a specified threshold ($160,000 in 2025 and adjusted annually for inflation) in the prior tax year may not claim the new tax deduction for tips.Finally, the bill expands the business tax credit for the portion of payroll taxes that an employer pays on certain tips to include payroll taxes paid on tips received in connection with barbering and hair care, nail care, esthetics, and body and spa treatments. (Under current law, an employer is allowed a business tax credit for the amount of payroll taxes paid on certain tips received by an employee in connection with providing, delivering, or serving food or beverages.)

Key Points

Main provisions of the bill

Provides federal wildfire support for western states
May fund firefighting resources and equipment
Could support forest management efforts
Assists community wildfire protection
Helps fire-affected areas recover

How This Impacts Americans

Potential effects on citizens and communities

Western communities threatened by wildfires would receive federal support. Firefighting agencies would have additional resources. Forest management and fire prevention efforts would be enhanced.

Policy Areas

Primary Policy Area

Taxation

Related Subjects

Accounting and auditing

Food industry and services

Income tax deductions

Service industries

Tax administration and collection, taxpayers

Scope & Jurisdiction

Jurisdiction Level

federal

Congressional Session

119th Congress

Citation Reference

482, 119th Congress (2025). "Western Wildfire Support Act of 2023". Source: Voter's Right Platform. https://votersright.org/bills/118-hr-482

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