Doug LaMalfa Federal Disaster Tax Relief Certainty Act
- Last Action
- 4/28/2026
Actions
- 2026-09-11Signed by President.
- 2026-09-11Signed by President.
- 2026-09-03Presented to President.
- 2026-09-03Presented to President.
- 2026-08-10Message on Senate action sent to the House.
- 2026-08-07Passed Senate without amendment by Unanimous Consent. (consideration: CR S4547)
- 2026-08-07Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
- 2026-08-07Senate Committee on Finance discharged by Unanimous Consent.
- 2026-08-07Senate Committee on Finance discharged by Unanimous Consent.
- 2026-04-28Received in the Senate and Read twice and referred to the Committee on Finance.
- 2026-04-27Motion to reconsider laid on the table Agreed to without objection.
- 2026-04-27On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3107-3108)
- 2026-04-27Passed/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)
- 2026-04-27DEBATE - The House proceeded with forty minutes of debate on H.R. 5366.
- 2026-04-27Considered under suspension of the rules. (consideration: CR H3107-3110)
Showing 15 of 20 actions. Full history on Congress.gov.
CRS Summary
As of 2026-04-09 (07)
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.
Cosponsors (14)
- Mike Thompson (D-CA)
- Doug LaMalfa (R-CA)
- Jimmy Panetta (D-CA)
- Eugene Vindman (D-VA)
- Joe Neguse (D-CO)
- Dave Min (D-CA)
- Jason Crow (D-CO)
- Jill Tokuda (D-HI)
- Byron Donalds (R-FL)
- Gus Bilirakis (R-FL)
- Mario Diaz-Balart (R-FL)
- Gwen Moore (D-WI)
- Jack Bergman (R-MI)
- Joe Wilson (R-SC)
Subjects
- Disaster relief and insurance
- Fires
- Forests, forestry, trees
- Income tax deductions
- Natural disasters
Sourced from Congress.gov (public domain).
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