Congressmen Doug LaMalfa (R - Calif.) and Mike Thompson (D - Calif.) reintroduced their bill from last Congress to exempt thousands of fire victims who are receiving compensation from the Fire Victim Trust from having to pay federal income tax on their settlement money or attorney fees that are included in the settlement. Congressman LaMalfa originally submitted the legislation on January 3, 2023, but it could not be processed until the House elected a speaker, members were officially sworn in and the rules for the 118th Congress were adopted. In the previous term, the Congressmen introduced H.R. 7305 and had it included in the end of the year FY2023 government funding package before all tax and most disaster relief provisions were removed by the Senate because of a disagreement on tax policy.