Bill · H.R. 5366· House(119-HR-5366)
Doug LaMalfa Federal Disaster Tax Relief Certainty Act
- Introduced
- 9/15/2025
- Last activity
- 9/11/2026 — Became Public Law No: 119-108.
- Sponsored by
- W. Steube
- Cosponsors
- - 6 - 8
- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
What this bill would do
This bill is known as the Doug LaMalfa Federal Disaster Tax Relief Certainty Act. It updates and extends tax rules related to personal casualty losses from major disasters. It also makes certain wildfire relief payments exempt from gross income. The rules cover major disasters declared by the President between December 28, 2019, and January 1, 2027. Wildfire disasters specifically include those declared after December 31, 2014, and before January 1, 2027. The changes generally apply to taxable years beginning after December 31, 2024, or December 31, 2025, depending on the section.
Yes· 3 of 5
Does this improve help for people hit by a disaster?+7
The bill provides specific tax relief and income exclusions for individuals affected by major disasters and wildfires.
Would middle-income households be better off under this?+5
Provides significant tax relief for middle-class families facing unexpected disaster-related costs.
Does this cut taxes for middle-income families?+5
The bill provides tax relief through increased deduction limits for disaster-related casualty losses.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Section 2 allows individuals to claim deductions for qualified net disaster losses even if they do not elect to itemize their deductions. This is a benefit because it helps everyday people lower their taxes after suffering losses from a major disaster without requiring complex itemization.
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Section 2 also permits individuals to factor in qualified disaster-related personal casualty losses under specific disaster rules. This can make tax relief more accessible for people who experienced major disasters declared between late 2019 and the beginning of 2027.
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Section 3 excludes qualified wildfire relief payments from an individual's gross income. This means people who receive compensation for wildfire losses, damages, expenses, lost wages, personal injury, or emotional distress do not have to pay federal income tax on that money, provided it is not already covered by insurance. This is handled under the new Section 139M.
Potential Negative Impacts for People
- Section 3 includes a denial of double benefits under Section 139M(c). This means individuals cannot claim a tax deduction or credit for any expenses if those expenses were already paid for by a tax-free wildfire relief payment. Furthermore, people cannot increase the property basis using amounts excluded by these wildfire relief payments. This prevents people from "double-dipping" with their taxes, which some might view as a limitation on total financial relief.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Middle Class Households+5Good For Low Income Households+4Good For Rural Residents+3
- Environment Energy And Infrastructure
- Improves Disaster Relief And F E M A+7
- Economy And Finance
- Reduces Middle Class Taxes+5
- Public Law(9/12/2026)
The text as it became law
- Enrolled Bill
The final version, on its way to the President
- 9/11/2026
- Signed by President.
- Became Public Law No: 119-108.
- 9/3/2026
- Presented to President.
- 8/10/2026
- Message on Senate action sent to the House.
- 8/7/2026
- Senate Committee on Finance discharged by Unanimous Consent.
- Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
- Passed Senate without amendment by Unanimous Consent. (consideration: CR S4547)
- 4/28/2026
- Received in the Senate and Read twice and referred to the Committee on Finance.
- 4/27/2026
- Motion to reconsider laid on the table Agreed to without objection.
- 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)
- On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3107-3108)
- DEBATE - The House proceeded with forty minutes of debate on H.R. 5366.
- Considered under suspension of the rules. (consideration: CR H3107-3110)
- Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- 4/9/2026
- Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-605.
- Placed on the Union Calendar, Calendar No. 525.
- 2 Cosponsors added.
- 3/25/2026
- Committee Consideration and Mark-up Session Held
- Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 43 - 0.
- 3 Cosponsors added.
- 3/24/2026
- 1 Cosponsor added.
- 1/8/2026
- 1 Cosponsor added.
- 12/18/2025
- 2 Cosponsors added.
- 10/8/2025
- 1 Cosponsor added.
- 9/30/2025
- 1 Cosponsor added.
- 9/15/2025
- Referred to the House Committee on Ways and Means.
- 3 Cosponsors added.
- Introduced in House
4 bills Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Gus BilirakisRepublican · Florida
Jack BergmanRepublican · Michigan
Jason CrowDemocrat · Colorado
Byron DonaldsRepublican · Florida
Mario Diaz-BalartRepublican · Florida
Doug LaMalfaRepublican · California
Gwen MooreDemocrat · Wisconsin
Dave MinDemocrat · California
Joe NeguseDemocrat · Colorado
Jimmy PanettaDemocrat · California
Mike ThompsonDemocrat · California
Jill TokudaDemocrat · Hawaii
Eugene VindmanDemocrat · Virginia
Joe WilsonRepublican · South Carolina