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118th Congress Taxation

H.R. 5863: Federal Disaster Tax Relief Act of 2023

Became LawPublic Law 118-148, signed Dec 12, 2024

  1. Introduced (completed)Oct 2, 2023
  2. Passed House (completed)May 21, 2024, 382–7
  3. Passed Senate (completed)Dec 4, 2024
  4. To the President (completed)Dec 10, 2024
  5. Became law (completed)Dec 12, 2024

Summary

Public Law, Dec 12, 2024

This act extends the time period during which an area impacted by a major disaster may be considered a qualified disaster area, which allows certain taxpayers to qualify for an increased tax deduction for losses attributable to the disaster. This act also excludes East Palestine, Ohio, train derailment payments and qualified wildfire relief payments from income for federal tax purposes and extends the statute of limitations period for some refund or credit claims resulting from qualified wildfire relief payments.

Generally, individual taxpayers may claim an itemized tax deduction for unreimbursed personal casualty losses attributable to a federally declared disaster, to the extent that the loss exceeds $100 per casualty and total annual losses exceed 10% of adjusted gross income. However, personal casualty losses attributable to a qualified disaster area are deductible to the extent that they exceed $500 per casualty even if the taxpayer claims the standard deduction (rather than itemizing tax deductions) and are not subject to the 10% of adjusted gross income limitation. A qualified disaster area is an area impacted by a major disaster during a specific period of time.

The act extends the time period during which an area impacted by a major disaster may be considered a qualified disaster area and, therefore, allows disaster-related personal casualty losses sustained within those areas to be deducted to the extent such losses exceed $500 per casualty.

Read the full summary

The act also treats East Palestine train derailment payments as qualified disaster relief payments, which allows such payments to be excluded from income for federal tax purposes. East Palestine train derailment payments include compensation received on or after February 3, 2023, for losses, damages, expenses, reduction in real property value, closing costs, or inconvenience resulting from the East Palestine train derailment if such amount was provided by

  • federal, state, or local government agencies;
  • Norfolk Southern Railway; or
  • any subsidiary, agent, or insurer of Norfolk Southern Railway.

Further, the act allows individuals to exclude from income qualified wildfire relief payments received between 2020 and 2025. Under the act, qualified wildfire relief payments include any unreimbursed amounts received in compensation for losses, expenses, or damages resulting from a forest or range fire that is a federally declared disaster declared after December 31, 2014. Damages include compensation for lost wages, personal injury, death, and emotional distress.

Finally, the act extends the statute of limitations for claiming a refund or credit related to qualified wildfire relief payments previously included in income on a federal tax return.

Written by the Congressional Research Service, Library of Congress.

Key votes

House final vote, May 21, 2024

On Motion to Suspend the Rules and Pass, as Amended

Passed 382–7

Yea 382two-thirds 260Nay 7

  • Democrats195 yea, 0 nay
  • Republicans186 yea, 7 nay
  • Independents1 yea, 0 nay

Broke with their party: Matthew Rosendale (R-MT), Scott Perry (R-PA), Debbie Lesko (R-AZ), Robert Good (R-VA), Virginia Foxx (R-NC), Josh Brecheen (R-OK) and Andy Biggs (R-AZ) voted Nay

See how all 389 members voted

Showing 429 of 429 members

Yea 382

Republicans (186)

Democrats (195)

Independents (1)

Nay 7

Republicans (7) broke with their party

Not voting 40

Senate

Passed by voice vote

Dec 4, 2024

No recorded vote, so there is no member-by-member tally.

Roll calls

1 vote on this bill

Showing 1 of 1 roll calls

  • May 21, 2024HouseOn Motion to Suspend the Rules and Pass, as AmendedFinal passagePassed, yea-nay 382–7
    Roll call 219 tally by party
    PartyYeaNayPresentNot voting
    Democrats1950018
    Republicans1867022
    Independents1000
    Total3827040

    House roll call 219: On Motion to Suspend the Rules and Pass, as Amended. Passed.

    7 crossed party lines: 7 Republicans

    How each member voted (429)

Amendments

0 offered

No amendments were offered to this bill.

Cosponsors

35

Bipartisan support.

Who scored on this bill

368 points earned
  1. 1W. Steube R-FL SponsorIntroduced, drew cross-party cosponsors, reached a cosponsor milestone, reported, passed House, discharged, passed Senate, became law8 events+186
  2. 2Andy Biggs R-AZ1 maverick vote1 event+6
  3. 2Josh Brecheen R-OK1 maverick vote1 event+6
  4. 2Virginia Foxx R-NC1 maverick vote1 event+6
  5. 2Robert Good R-VA1 maverick vote1 event+6
See all scorers and every scoring event

Introductions and cosponsorships count toward weekly caps and show no points.

Other bills by W. Steube

History

  1. Dec 12, 2024Signed by the President. Became Public Law 118-148.
  2. Dec 10, 2024Presented to the President.
  3. Dec 4, 2024Passed the Senate by voice vote.
  4. May 21, 2024Passed the House, 382–7.
  5. Oct 2, 2023Introduced in the House by W. Steube.
Show the full action history (22 actions)
  1. Dec 12, 2024Signed by President.
  2. Dec 12, 2024Became Public Law No: 118-148.
  3. Dec 10, 2024Presented to President.
  4. Dec 5, 2024Message on Senate action sent to the House.
  5. Dec 4, 2024Senate Committee on Finance discharged by Unanimous Consent.
  6. Dec 4, 2024Passed/agreed to in Senate: Passed Senate without amendment by Voice Vote.
  7. Dec 4, 2024Passed Senate without amendment by Voice Vote. (consideration: CR S6813)
  8. May 22, 2024Received in the Senate and Read twice and referred to the Committee on Finance.
  9. May 21, 2024Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
  10. May 21, 2024Considered under suspension of the rules. (consideration: CR H3379-3382)
  11. May 21, 2024DEBATE - The House proceeded with forty minutes of debate on H.R. 5863.
  12. May 21, 2024At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
  13. May 21, 2024Considered as unfinished business. (consideration: CR H3387-3388)
  14. May 21, 2024Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 382 - 7 (Roll no. 219). (text: CR H3379)
  15. May 21, 2024On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 382 - 7 (Roll no. 219). (text: CR H3379)
  16. May 21, 2024Motion to reconsider laid on the table Agreed to without objection.
  17. Jan 16, 2024Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-348.
  18. Jan 16, 2024Placed on the Union Calendar, Calendar No. 284.
  19. Nov 2, 2023Committee Consideration and Mark-up Session Held
  20. Nov 2, 2023Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 38 - 0.
  21. Oct 2, 2023Introduced in House
  22. Oct 2, 2023Referred to the House Committee on Ways and Means.