H.R. 5366 Became law · Public Law 119-108 Taxation

Doug LaMalfa Federal Disaster Tax Relief Certainty Act

To amend the Internal Revenue Code of 1986 to codify and extend the rules for personal casualty losses arising from major disasters and the rules for the exclusion from gross income of compensation for losses or damages resulting from certain wildfires.

  1. Introduced
  2. Committee
  3. Passed House
  4. Passed Senate
  5. To President
  6. Became law
Sponsor Rep. Steube, W. Gregory [R-FL-17] Introduced September 15, 2025 Cosponsors 14 (6 R, 8 D) Latest action September 11, 2026

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.

Summary by the Congressional Research Service, Library of Congress.

Congress.gov

Actions

  1. Sep 11, 2026 Became Public Law No: 119-108.
  2. Sep 11, 2026 Signed by President.
  3. Sep 3, 2026 Presented to President.
  4. Aug 10, 2026 Message on Senate action sent to the House.
  5. Aug 7, 2026 Passed Senate without amendment by Unanimous Consent. (consideration: CR S4547)
  6. Aug 7, 2026 Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
  7. Aug 7, 2026 Senate Committee on Finance discharged by Unanimous Consent.
  8. Apr 28, 2026 Received in the Senate and Read twice and referred to the Committee on Finance.
  9. Apr 27, 2026 Motion to reconsider laid on the table Agreed to without objection.
  10. Apr 27, 2026 On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3107-3108)
  11. Apr 27, 2026 DEBATE - The House proceeded with forty minutes of debate on H.R. 5366.
  12. Apr 27, 2026 Considered under suspension of the rules. (consideration: CR H3107-3110)

Congressional and federal records come from official public sources: the House Clerk, the U.S. Senate, GovInfo and the Library of Congress (bill status), the Federal Register, and the congress-legislators project. They are copied on a schedule and may lag the official record by a few hours; the official sources govern. News and coverage counts are drawn from the 4Conservative index and reflect what the press published, not 4Conservative's views. Nothing here is an endorsement of any candidate, party or position. Terms of use.