H.R. 5366 · 119th Congress

Doug LaMalfa Federal Disaster Tax Relief Certainty Act

Introduced on Sep 15, 2025 by W. Gregory Steube (R-FL-17). 14 cosponsors, 8 of them from another party. Became Public Law 119-108.

Stage
Became law
Public Law 119-108
Introduced
Sep 15, 2025
Cosponsors
14
8 from the other party
Policy area
Taxation
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Progress

The furthest stage the measure reached. Simple and concurrent resolutions do not go to the President.

  1. Introduced
  2. Reported by committee
  3. Passed one chamber
  4. Passed both chambers
  5. Sent to the President
  6. Became law

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.

Subjects

  • Disaster relief and insurance
  • Fires
  • Forests, forestry, trees
  • Income tax deductions
  • Natural disasters

Summary

By the Congressional Research Service (Public Law, Sep 11, 2026). Public domain.

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.

Sponsor and cosponsors

Cosponsors by party as of the day they signed on. Original cosponsors signed on the day of introduction.

W. Gregory SteubeR-FL-17Sponsor

Democrats · 8

Republicans · 6

Roll calls

Recorded votes on the measure. Most measures move by voice vote or unanimous consent, which record no individual positions.

No recorded roll call on this measure: it moved by voice vote or unanimous consent, or has not reached the floor.

History

Every action as published, oldest first. Roll calls link to how each member voted.

  1. Sep 15, 2025Introduced in House
  2. Sep 15, 2025Introduced in House
  3. Sep 15, 2025 · HouseReferred to the House Committee on Ways and Means.
  4. Mar 25, 2026 · HouseCommittee Consideration and Mark-up Session Held
  5. Mar 25, 2026 · HouseOrdered to be Reported in the Nature of a Substitute by the Yeas and Nays: 43 - 0.
  6. Apr 9, 2026Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-605.
  7. Apr 9, 2026 · HouseReported (Amended) by the Committee on Ways and Means. H. Rept. 119-605.
  8. Apr 9, 2026 · HousePlaced on the Union Calendar, Calendar No. 525.
  9. Apr 27, 2026 · HouseMr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
  10. Apr 27, 2026 · HouseConsidered under suspension of the rules. (consideration: CR H3107-3110)
  11. Apr 27, 2026 · HouseDEBATE - The House proceeded with forty minutes of debate on H.R. 5366.
  12. Apr 27, 2026Passed/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)
  13. Apr 27, 2026 · HouseOn motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3107-3108)
  14. Apr 27, 2026 · HouseMotion to reconsider laid on the table Agreed to without objection.
  15. Apr 28, 2026 · SenateReceived in the Senate and Read twice and referred to the Committee on Finance.
  16. Aug 7, 2026Senate Committee on Finance discharged by Unanimous Consent.
  17. Aug 7, 2026 · SenateSenate Committee on Finance discharged by Unanimous Consent.
  18. Aug 7, 2026Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
  19. Aug 7, 2026 · SenatePassed Senate without amendment by Unanimous Consent. (consideration: CR S4547)
  20. Aug 10, 2026 · SenateMessage on Senate action sent to the House.
  21. Sep 3, 2026Presented to President.
  22. Sep 3, 2026 · HousePresented to President.
  23. Sep 11, 2026Signed by President.
  24. Sep 11, 2026Signed by President.
  25. Sep 11, 2026Became Public Law No: 119-108.
  26. Sep 11, 2026Became Public Law No: 119-108.

Committees

Committees and subcommittees the measure was referred to.

Agencies in its committees' jurisdiction

Analisa's mapping of committee jurisdiction to federal agencies; the bill may touch others, or none of these.

Sources and method

Every figure on this page traces to these records.

  • Bill status: bills and resolutions, sponsors, actions, subjects and CRS summaries (U.S. Government Publishing Office (GovInfo), from Congress.gov (Library of Congress))GovInfo Bill Status bulk data (Congress.gov; summaries by the Congressional Research Service) · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Members of Congress, their terms, committees and identifiers (The @unitedstates project (from the Biographical Directory of the U.S. Congress, the House and the Senate))unitedstates/congress-legislators: legislators, committees and current committee membership · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: CC0 1.0 (public domain dedication)
  • House roll-call votes (Office of the Clerk, U.S. House of Representatives)Office of the Clerk, U.S. House of Representatives, roll-call vote records · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Senate roll-call votes and DW-NOMINATE scores (Voteview (UCLA Department of Political Science))Lewis, Jeffrey B., Keith Poole, Howard Rosenthal, Adam Boche, Aaron Rudkin, and Luke Sonnet (2026). Voteview: Congressional Roll-Call Votes Database. https://voteview.com/ · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Free to use with the required citation
  • Lobbying disclosures (LD-1 registrations, LD-2 quarterly reports, LD-203 contribution reports) (Clerk of the U.S. House of Representatives)Clerk of the House, Lobbying Disclosure Act filings (organizations only; lobbyists' names are not loaded) · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Positions are shown only where a roll call recorded them; voice votes and unanimous consent record none.