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H.R. 5366 119th Congress House

Doug LaMalfa Federal Disaster Tax Relief Certainty Act

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 exclu… Show full official titleShow less

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.

Introduced: September 15, 2025 Introduced by: W. Gregory Steube Republican · Florida See on congress.gov
Taxation Disaster relief and insuranceFiresForests, forestry, treesIncome tax deductionsNatural disasters
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 Everywhere this bill has been 13 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 28, 2026
Received in the Senate and Read twice and referred to the Committee on Finance.
Apr 27, 2026 · 3:54 PM EDT
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Apr 27, 2026 · 3:55 PM EDT
DEBATE - The House proceeded with forty minutes of debate on H.R. 5366.
Apr 27, 2026 · 3:54 PM EDT
Considered under suspension of the rules. (consideration: CR H3107-3110)
Apr 27, 2026 · 4:15 PM EDT
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)
Apr 27, 2026 · 4:15 PM EDT
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3107-3108)
Apr 27, 2026 · 4:15 PM EDT
Motion to reconsider laid on the table Agreed to without objection.
Apr 9, 2026
Placed on the Union Calendar, Calendar No. 525.
Apr 9, 2026
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-605.
Mar 25, 2026
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 43 - 0.
Mar 25, 2026
Committee Consideration and Mark-up Session Held
Sep 15, 2025
Referred to the House Committee on Ways and Means.
Sep 15, 2025
Introduced in House
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What's happening now April 28, 2026

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

 Plain-English summary Congressional Research Service

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.

 Related & companion bills 4
  • HR 5225 Protect Innocent Victims of Taxation After Fire Extension Act
  • HR 7825 Doug LaMalfa Protect Innocent Victims of Taxation After Fire Extension Act
  • S 2744 Federal Disaster Tax Relief Act of 2025
  • S 3372 Protect Innocent Victims of Taxation After Fire Extension Act
 Bill text 4 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Lobbying activity 2

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

Bodies those filers lobbied

A filing lists the bills it worked on and the parts of government it contacted in separate sections, so these are the bodies those filers named anywhere in the filing, not a per-bill breakdown.

 Cosponsors 14
All 14 Democratic 8 Republican 6
R
Bergman, Jack
Michigan · Apr 9, 2026
 R
Wilson, Joe
South Carolina · Apr 9, 2026
 R
Bilirakis, Gus M.
Florida · Mar 25, 2026
 R
Diaz-Balart, Mario
Florida · Mar 25, 2026
 D
Moore, Gwen
Wisconsin · Mar 25, 2026
 R
Donalds, Byron
Florida · Mar 24, 2026
 D
Tokuda, Jill N.
Hawaii · Jan 8, 2026
 D
Crow, Jason
Colorado · Dec 18, 2025
 D
Min, Dave
California · Dec 18, 2025
 D
Neguse, Joe
Colorado · Oct 8, 2025
 D
Vindman, Eugene Simon
Virginia · Sep 30, 2025
 R
LaMalfa, Doug
California · Sep 15, 2025
 D
Panetta, Jimmy
California · Sep 15, 2025
 D
Thompson, Mike
California · Sep 15, 2025
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5366: Doug LaMalfa Federal Disaster Tax Relief Certainty Act. 119th Congress. Open America. https://openamerica.io/bill/119-HR-5366/
MLA
"H.R. 5366: Doug LaMalfa Federal Disaster Tax Relief Certainty Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-5366/.
Bluebook (legal)
H.R. 5366, 119th Cong. (2026), https://openamerica.io/bill/119-HR-5366/.
Markdown link
[H.R. 5366: Doug LaMalfa Federal Disaster Tax Relief Certainty Act](https://openamerica.io/bill/119-HR-5366/)
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