This bill allows a deduction from gross income (above the line deduction) for attorney fees and court costs awarded with respect to a qualifying wildfire disaster (i.e., any forest or range fire that is a federally declared disaster, occurs in a disaster area, and occurs in 2015 or later). The bill excludes from the gross income of a taxpayer, for income tax purposes, amounts paid to compensate victims for losses or damages in connection with a qualifying wildfire disaster.

Improving the Federal Response to Organized Retail Crime Act of 2023 This bill requires various federal agencies to develop a strategy to improve coordination with state and local law enforcement entities to address organized retail crime. Specifically, the bill requires the Department of Justice, the Department of Homeland Security, the U.S. Postal Service, and other relevant agencies to improve federal information sharing about organized retail crime networks; assist state and local law enforcement in compiling materials and evidence necessary to prosecute organized retail crime; and increase cooperation and information sharing between federal agencies, the retail industry, and retail crime task forces. The bill also requires the Government Accountability Office to report on coordination between the private sector and law enforcement to deter and investigate organized retail crime.

Return Home to Housing Act This bill increases the maximum rate of per diem payments provided by the Department of Veterans Affairs (VA) to entities (i.e., grant recipients or authorized entities) that furnish services and transitional housing to homeless veterans. The bill also specifies that the VA may adjust the per diem rate in response to an emergency.