H.R. 4017 would authorize the Secretary of the Treasury to provide that, in the case of leave-based donation programs with respect to the California wildfires, cash payments made by employers to qualifying charities in exchange for forgone employee leave will not be treated as income to participating employees and will be deductible by the employers as business expenses or charitable contributions.

== Detailed Summary ==

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== Status of the Legislation ==

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== Points in Favor ==

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== Points Against ==

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