HR 5366 119th Congress

Doug LaMalfa Federal Disaster Tax Relief Certainty Act

Latest Action

Became Public Law No: 119-108.

Congress.gov

Sponsors

Rep. Steube, W. Gregory [R-FL-17]

Rep. Steube, W. Gregory [R-FL-17]

R — FL

Summary

Doug LaMalfa Federal Disaster Tax Relief Certainty Act This act extends the federal tax deduction for qualified disaster-related personal casualty losses and the exclusion from gross income of qualified wildfire relief payments. Under current law, unreimbursed personal casualty losses arising in a qualified disaster area (qualified disaster-related personal casualty losses) are deductible (as an itemized tax deduction or as part of the standard tax deduction) if such losses exceed $500 per casualty. A qualified disaster area is an area with respect to which a major disaster has been declared during the period beginning in 2020 and ending 60 days after July 4, 2025, if the incident period begins on or after December 28, 2019, and on or before July 4, 2025. The act extends the federal tax deduction for qualified disaster-related personal casualty losses by defining a qualified disaster area as an area with respect to which a major disaster has been declared if the incident period begins on or after December 28, 2019, and before January 1, 2027. The act provides that the exclusion from gross income of qualified wildfire relief payments applies to such payments attributable to forest or range fires declared a federal disaster after 2014 and before 2027, regardless of when such payments are received. (Currently, qualified wildfire relief payments attributable to forest or range fires declared a federal disaster after 2014 and received after 2019 and before 2026 may be excluded from gross income.) The act also provides statutory authority for several related tax rules.
Doug LaMalfa Federal Disaster Tax Relief Certainty Act This bill extends the federal tax deduction for qualified disaster-related personal casualty losses and the exclusion from gross income of qualified wildfire relief payments. Under current law, unreimbursed personal casualty losses arising in a qualified disaster area (qualified disaster-related personal casualty losses) are deductible (as an itemized tax deduction or as part of the standard tax deduction) if such losses exceed $500 per casualty. A qualified disaster area is an area with respect to which a major disaster has been declared during the period beginning in 2020 and ending 60 days after July 4, 2025, if the incident period begins on or after December 28, 2019, and on or before July 4, 2025. The bill extends the federal tax deduction for qualified disaster-related personal casualty losses by defining a qualified disaster area as an area with respect to which a major disaster has been declared if the incident period begins on or after December 28, 2019, and before January 1, 2027. The bill provides that the exclusion from gross income of qualified wildfire relief payments applies to such payments attributable to forest or range fires declared a federal disaster after 2014 and before 2027, regardless of when such payments are received. (Currently, qualified wildfire relief payments attributable to forest or range fires declared a federal disaster after 2014 and received after 2019 and before 2026 may be excluded from gross income.) The bill also provides statutory authority for several related tax rules.

Actions

2026-09-11T00:00:00

Became Public Law No: 119-108.

2026-09-11T00:00:00

Became Public Law No: 119-108.

2026-09-11T00:00:00

Signed by President.

2026-09-11T00:00:00

Signed by President.

2026-09-03T00:00:00

Presented to President.

2026-09-03T00:00:00

Presented to President.

2026-08-10T00:00:00

Message on Senate action sent to the House.

2026-08-07T00:00:00

Passed Senate without amendment by Unanimous Consent. (consideration: CR S4547)

2026-08-07T00:00:00

Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.

2026-08-07T00:00:00

Senate Committee on Finance discharged by Unanimous Consent.

2026-08-07T00:00:00

Senate Committee on Finance discharged by Unanimous Consent.

2026-04-28T00:00:00

Received in the Senate and Read twice and referred to the Committee on Finance.

2026-04-27T00:00:00

Motion to reconsider laid on the table Agreed to without objection.

2026-04-27T00:00:00

On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3107-3108)

2026-04-27T00:00:00

Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3107-3108)

2026-04-27T00:00:00

DEBATE - The House proceeded with forty minutes of debate on H.R. 5366.

2026-04-27T00:00:00

Considered under suspension of the rules. (consideration: CR H3107-3110)

2026-04-27T00:00:00

Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.

2026-04-09T00:00:00

Placed on the Union Calendar, Calendar No. 525.

2026-04-09T00:00:00

Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-605.

2026-04-09T00:00:00

Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-605.

2026-03-25T00:00:00

Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 43 - 0.

2026-03-25T00:00:00

Committee Consideration and Mark-up Session Held

2025-09-15T00:00:00

Referred to the House Committee on Ways and Means.

2025-09-15T00:00:00

Introduced in House

2025-09-15T00:00:00

Introduced in House

Policy Areas

Taxation

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