H.R. 5366 · 119th Congress · Public Law 119-108
Doug LaMalfa Federal Disaster Tax Relief Certainty Act
3 sections in the law, all of them in the bill as introduced.
Signed September 11, 2026 · Introduced September 15, 2025 in the House
Sponsor: Rep. W. Steube (R-FL-17) · 14 cosponsors (8 D, 6 R)
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X-ray · every section, in order
- Sec. 1 Short title, in the bill as introduced
- Sec. 2 Codification and extension of rules for casualty losses arising from major disasters, in the bill as introduced
- Sec. 3 Codification and extension of exclusion from gross income of compensation for losses or damages resulting from certain wildfires, in the bill as introduced
The yardstick
What the law says it does
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Official title
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.
Official summary (Congressional Research Service) · as public law
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.
How it became law
- IntroducedSep 15
- CommitteeMar 25
- HouseApr 27
- SenateAug 7
- SignedSep 11
As introduced: 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.
Key steps, cosponsors and text changes (25)
Sponsor
Original cosponsors
Rep. Doug LaMalfa (R-CA), Rep. Jimmy Panetta (D-CA), Rep. Mike Thompson (D-CA)
HouseReferred to the House Committee on Ways and Means.
Introduced in House
- Text: Introduced in House
3 sections
Cosponsor joined
Cosponsor joined
Cosponsors joined
Cosponsor joined
Cosponsor joined
Cosponsors joined
Rep. Gus Bilirakis (R-FL), Rep. Gwen Moore (D-WI), Rep. Mario Diaz-Balart (R-FL)
HouseOrdered to be Reported in the Nature of a Substitute by the Yeas and Nays: 43 - 0.
Cosponsors joined
HouseReported (Amended) by the Committee on Ways and Means. H. Rept. 119-605.
- Text: Reported in House
3 sections: 3 reworded
HouseOn motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3107-3108)
- Text: Engrossed in House
3 sections, no changes
SenateReceived in the Senate and Read twice and referred to the Committee on Finance.
- Text: Referred in Senate
3 sections, no changes
SenatePassed Senate without amendment by Unanimous Consent. (consideration: CR S4547)
SenateSenate Committee on Finance discharged by Unanimous Consent.
HousePresented to President.
- Text: Enrolled Bill
3 sections, no changes
Became Public Law No: 119-108.
Signed by President.
Show every recorded step (29)
Sponsor
Original cosponsors
Rep. Doug LaMalfa (R-CA), Rep. Jimmy Panetta (D-CA), Rep. Mike Thompson (D-CA)
HouseReferred to the House Committee on Ways and Means.
Introduced in House
- Text: Introduced in House
3 sections
Cosponsor joined
Cosponsor joined
Cosponsors joined
Cosponsor joined
Cosponsor joined
Cosponsors joined
Rep. Gus Bilirakis (R-FL), Rep. Gwen Moore (D-WI), Rep. Mario Diaz-Balart (R-FL)
HouseOrdered to be Reported in the Nature of a Substitute by the Yeas and Nays: 43 - 0.
HouseCommittee Consideration and Mark-up Session Held
Cosponsors joined
HouseReported (Amended) by the Committee on Ways and Means. H. Rept. 119-605.
- Text: Reported in House
3 sections: 3 reworded
HouseOn motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3107-3108)
HouseDEBATE - The House proceeded with forty minutes of debate on H.R. 5366.
HouseConsidered under suspension of the rules. (consideration: CR H3107-3110)
HouseMr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- Text: Engrossed in House
3 sections, no changes
SenateReceived in the Senate and Read twice and referred to the Committee on Finance.
- Text: Referred in Senate
3 sections, no changes
SenatePassed Senate without amendment by Unanimous Consent. (consideration: CR S4547)
SenateSenate Committee on Finance discharged by Unanimous Consent.
HousePresented to President.
- Text: Enrolled Bill
3 sections, no changes
Became Public Law No: 119-108.
Signed by President.
Source: GovInfo bill status and text versions. 14 cosponsors.
Every section
All 3 sections, in order
From the enrolled bill text on GovInfo. Read any section in full on Congress.gov.
- Sec. 1Short title
- Sec. 2Codification and extension of rules for casualty losses arising from major disasters
- Sec. 3Codification and extension of exclusion from gross income of compensation for losses or damages resulting from certain wildfires
Sponsor and cosponsors
Show all 15 members, by last name
Sponsor: Rep. W. Steube (R-FL-17)
- Rep. Jack Bergman (R-MI-1)
- Rep. Gus Bilirakis (R-FL-12)
- Rep. Jason Crow (D-CO-6)
- Rep. Mario Diaz-Balart (R-FL-26)
- Rep. Byron Donalds (R-FL-19)
- Rep. Doug LaMalfa (R-CA-1)
- Rep. Dave Min (D-CA-47)
- Rep. Gwen Moore (D-WI-4)
- Rep. Joe Neguse (D-CO-2)
- Rep. Jimmy Panetta (D-CA-19)
- Rep. Mike Thompson (D-CA-4)
- Rep. Jill Tokuda (D-HI-2)
- Rep. Eugene Vindman (D-VA-7)
- Rep. Joe Wilson (R-SC-2)
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Sources: bill text and status, GovInfo (Enrolled Bill) · Official summary, Congressional Research Service · Congress.gov, as of November 1, 2026. US government works are in the public domain · This bill on Congress.gov (opens in new tab)