为帮助洛杉矶的火灾受害者重建而无需缴纳重税而提出的税法修改建议。 Tax code changes proposed to help fire victims in Los Angeles rebuild without facing heavy taxes.

由于现行税法对保险收入和房屋销售征税,洛杉矶的火灾受害者不愿重建家园。 Los Angeles fire victims are discouraged from rebuilding due to current tax laws that impose taxes on insurance proceeds and home sales. 作者Christopher Cox和Hank Adler对税法提出两项修改:免除消防受害者对保险付款和批量销售的税;如果资金被用于重建灾区,允许对房屋销售征收递延税。 Authors Christopher Cox and Hank Adler propose two changes to the tax code: exempting fire victims from taxes on insurance payouts and lot sales, and allowing deferred taxes on home sales if the funds are used to rebuild within disaster areas. 这些改革旨在鼓励重建和恢复当地税收基础。 These reforms aim to encourage rebuilding and restore the local tax base.