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Bill · HR

H.R. 5366 (119th)

Doug LaMalfa Federal Disaster Tax Relief Certainty Act

Original

openUnited States· United States Congress· EN

Introduced

15 September 2025

Last action

10 August 2026 · Floor

Status

Message on Senate action sent to the House.

Sponsors

Rep. Steube, W. Gregory [R-FL-17], Mike Thompson, Doug LaMalfa, Jimmy Panetta, Rep. Vindman, Eugene Simon [D-VA-7], Rep. Neguse, Joe [D-CO-2], Dave Min, Jason Crow, Jill Tokuda, Rep. Donalds, Byron [R-FL-19], Rep. Bilirakis, Gus M. [R-FL-12], Mario Diaz-Balart, Rep. Moore, Gwen [D-WI-4], Jack Bergman, Joe Wilson

Subjects

Taxation

Source updated

11 August 2026

Taxation

Official sourceDownload fileView documentsShare

Summary

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.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 15 September 2025

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 15 September 2025

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 15 September 2025

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 25 March 2026

    Vote

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

    Source: Committee

  5. 25 March 2026

    Committee

    Committee Consideration and Mark-up Session Held

    Source: Committee

  6. 9 April 2026

    Calendars

    Placed on the Union Calendar, Calendar No. 525.

    Source: Calendars

  7. 9 April 2026

    Reported

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

    Source: Committee

  8. 9 April 2026

    Reported

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

    Source: Committee

  9. 27 April 2026

    Passed

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

    Source: Floor

  10. 27 April 2026

    Passed

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

    Source: Floor

  11. 27 April 2026

    Passed

    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)

    Source: Floor

  12. 27 April 2026

    Floor

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

    Source: Floor

  13. 27 April 2026

    Floor

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

    Source: Floor

  14. 27 April 2026

    Floor

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

    Source: Floor

  15. 28 April 2026

    Introduced

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

    Source: IntroReferral

  16. 7 August 2026

    Passed

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

    Source: Floor

  17. 7 August 2026

    Passed

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

    Source: Floor

  18. 7 August 2026

    Discharge

    Senate Committee on Finance discharged by Unanimous Consent.

    Source: Discharge

  19. 7 August 2026

    Committee

    Senate Committee on Finance discharged by Unanimous Consent.

    Source: Committee

  20. 10 August 2026

    Floor

    Message on Senate action sent to the House.

    Source: Floor

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

6 official files

Sponsors

Related records

Sources

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