Politiparty
Politiparty
LeaderboardCongressBills

119th Congress Taxation

H.R. 5366: Doug LaMalfa Federal Disaster Tax Relief Certainty Act

Became LawPublic Law 119-108, signed Sep 11, 2026

  1. Introduced (completed)Sep 15, 2025
  2. Passed House (completed)Apr 27, 2026
  3. Passed Senate (completed)Aug 7, 2026
  4. To the President (completed)Sep 3, 2026
  5. Became law (completed)Sep 11, 2026

Summary

Public Law, Sep 11, 2026

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.

Read the full summary

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.

Written by the Congressional Research Service, Library of Congress.

Roll calls

0 votes on this bill

No roll call votes have been held on this bill.

Amendments

0 offered

No amendments were offered to this bill.

Cosponsors

14

Bipartisan support.

Who scored on this bill

248 points earned
  1. 1W. Steube R-FL SponsorDrew cross-party cosponsors, introduced, marked up, reported, passed House, discharged, passed Senate, became law8 events+192
  2. 2Jack Bergman R-MICosponsored; cosponsored bill passed2 events+4
  3. 2Gus Bilirakis R-FLCosponsored; cosponsored bill passed2 events+4
  4. 2Jason Crow D-COCosponsored; cosponsored bill passed2 events+4
  5. 2Mario Diaz-Balart R-FLCosponsored; cosponsored bill passed2 events+4
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. Sep 11, 2026Signed by the President. Became Public Law 119-108.
  2. Sep 3, 2026Presented to the President.
  3. Aug 7, 2026Passed the Senate by unanimous consent.
  4. Apr 27, 2026Passed the House by voice vote.
  5. Sep 15, 2025Introduced in the House by W. Steube.
Show the full action history (21 actions)
  1. Sep 11, 2026Became Public Law No: 119-108.
  2. Sep 11, 2026Signed by President.
  3. Sep 3, 2026Presented to President.
  4. Aug 10, 2026Message on Senate action sent to the House.
  5. Aug 7, 2026Passed Senate without amendment by Unanimous Consent. (consideration: CR S4547)
  6. Aug 7, 2026Senate Committee on Finance discharged by Unanimous Consent.
  7. Aug 7, 2026Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
  8. Aug 7, 2026Passed Senate without amendment by Unanimous Consent.
  9. Apr 28, 2026Received in the Senate and Read twice and referred to the Committee on Finance.
  10. Apr 27, 2026Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
  11. Apr 27, 2026Considered under suspension of the rules. (consideration: CR H3107-3110)
  12. Apr 27, 2026DEBATE - The House proceeded with forty minutes of debate on H.R. 5366.
  13. 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)
  14. Apr 27, 2026On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3107-3108)
  15. Apr 27, 2026Motion to reconsider laid on the table Agreed to without objection.
  16. Apr 9, 2026Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-605.
  17. Apr 9, 2026Placed on the Union Calendar, Calendar No. 525.
  18. Mar 25, 2026Committee Consideration and Mark-up Session Held
  19. Mar 25, 2026Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 43 - 0.
  20. Sep 15, 2025Introduced in House
  21. Sep 15, 2025Referred to the House Committee on Ways and Means.