Signed into law
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.
- Measure
- H.R. 5366 · 119th Congress
- Latest action
- September 11, 2026
- Policy changes
- 4
- Source
- CRS summary (Public Law) · Congress.gov
Became Public Law No: 119-108.
Who wrote it
Sponsor
Rep. W. Gregory Steube (R-FL-17)Joined by 14 cosponsors, 3 of them from the day it was introduced. Introduced September 15, 2025.
All 14 cosponsors
- Rep. LaMalfa (R-CA-AL) · original
- Rep. Jimmy Panetta (D-CA-19) · original
- Rep. Mike Thompson (D-CA-4) · original
- Rep. Eugene Simon Vindman (D-VA-7)
- Rep. Joe Neguse (D-CO-2)
- Rep. Jason Crow (D-CO-6)
- Rep. Dave Min (D-CA-47)
- Rep. Jill N. Tokuda (D-HI-2)
- Rep. Byron Donalds (R-FL-19)
- Rep. Gus M. Bilirakis (R-FL-12)
- Rep. Mario Diaz-Balart (R-FL-26)
- Rep. Gwen Moore (D-WI-4)
- Rep. Jack Bergman (R-MI-1)
- Rep. Joe Wilson (R-SC-2)
How Congress voted
No recorded vote: this bill moved by voice vote or unanimous consent, so there is no record of how individual members voted.
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In their own words
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What it changes — and your vote
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Provision 1
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.
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Provision 2
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.
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Provision 3
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.)
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Provision 4
Provides statutory authority for several related tax rules.
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