Doug LaMalfa Federal Disaster Tax Relief Certainty Act
Introduced Sep 15, 2025 by Rep. W. Gregory Steube
Signed into 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.)
Read the full summary on Congress.govSummary by the Congressional Research Service.
No recorded roll-call vote on this bill — it may have passed by voice vote or unanimous consent, which don't record individual votes.
- Sep 11, 2026Became Public Law No: 119-108.
- Sep 11, 2026Signed by President.
- Sep 3, 2026Presented to President.
- Aug 10, 2026Message on Senate action sent to the House.
- Aug 7, 2026Passed Senate without amendment by Unanimous Consent. (consideration: CR S4547)
- Aug 7, 2026Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
- Aug 7, 2026Senate Committee on Finance discharged by Unanimous Consent.
- Apr 28, 2026Received in the Senate and Read twice and referred to the Committee on Finance.
- Apr 27, 2026Motion to reconsider laid on the table Agreed to without objection.
- Apr 27, 2026On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3107-3108)
- 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)
- Apr 27, 2026DEBATE - The House proceeded with forty minutes of debate on H.R. 5366.
- Apr 27, 2026Considered under suspension of the rules. (consideration: CR H3107-3110)
- Apr 27, 2026Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- Apr 9, 2026Placed on the Union Calendar, Calendar No. 525.
- Apr 9, 2026Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-605.
- Mar 25, 2026Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 43 - 0.
- Mar 25, 2026Committee Consideration and Mark-up Session Held
- Sep 15, 2025Referred to the House Committee on Ways and Means.
- Sep 15, 2025Introduced in House