HR 5366 · Doug LaMalfa Federal Disaster Tax Relief Certainty Act
Received in the Senate and Read twice and referred to the Committee on Finance.
- Introduced
- Sep 15, 2025
- Latest action
- Apr 28, 2026
- Sponsor
- Rep. W. Gregory Steube [R-FL-17]
- Policy area
- Taxation
- Cosponsors
- 14
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.
Recent actions
- Apr 28, 2026 Received in the Senate and Read twice and referred to the Committee on Finance.
- Apr 27, 2026 Motion to reconsider laid on the table Agreed to without objection.
- Apr 27, 2026 On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3107-3108)
- Apr 27, 2026 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 DEBATE - The House proceeded with forty minutes of debate on H.R. 5366.
- Apr 27, 2026 Considered under suspension of the rules. (consideration: CR H3107-3110)
- Apr 27, 2026 Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- Apr 9, 2026 Placed on the Union Calendar, Calendar No. 525.
Votes
No recorded votes are available for this bill.