H.R. 5366

119th Congress

In Committee

Doug LaMalfa Federal Disaster Tax Relief Certainty Act

Sponsored byRepublican:Rep. Steube, W. Gregory [R-FL-17]FL· Introduced 15 septembre 2025
Open on Congress.gov

14

Cosponsors

15

Actions

0

Amendments

2

Committees

—

Since introduced

Introduced
Committee
Passed Chamber
Passed Both
Enacted
Step 1 of 0
Latest action

Received in the Senate and Read twice and referred to the Committee on Finance.

28 avril 2026·2 months ago

Summary

Reported to House · Updated 24 avril 2026

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.

Timeline

15 actions

  1. Received in the Senate and Read twice and referred to the Committee on Finance.

    28 avril 2026 · IntroReferral

  2. DEBATE - The House proceeded with forty minutes of debate on H.R. 5366.

    27 avril 2026 · Floor

  3. Considered under suspension of the rules. (consideration: CR H3107-3110)

    27 avril 2026 · Floor

  4. Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.

    27 avril 2026 · Floor

  5. Motion to reconsider laid on the table Agreed to without objection.

    27 avril 2026 · Floor

  6. 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)

    27 avril 2026 · Floor

  7. On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3107-3108)

    27 avril 2026 · Floor

  8. Placed on the Union Calendar, Calendar No. 525.

    9 avril 2026 · Calendars

  9. Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-605.

    9 avril 2026 · Committee

  10. Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-605.

    9 avril 2026 · Committee

  11. Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 43 - 0.

    25 mars 2026 · Committee

  12. Committee Consideration and Mark-up Session Held

    25 mars 2026 · Committee

  13. Referred to the House Committee on Ways and Means.

    15 septembre 2025 · IntroReferral

  14. Introduced in House

    15 septembre 2025 · IntroReferral

  15. Introduced in House

    15 septembre 2025 · IntroReferral

Sponsorship

14 cosponsors

Sponsor

Republican:Rep. Steube, W. Gregory [R-FL-17]FL

Cosponsors

  • Democrat857%
  • Republican643%

Classification

Policy area

Taxation

Legislative subjects

Disaster relief and insuranceFiresForests, forestry, treesIncome tax deductionsNatural disasters

Committees

2

  • Ways and Means Committee

    House · Standing

    • Referred To15 Sept 2025
    • Markup By25 Mar 2026
    • Reported By9 Apr 2026

  • Finance Committee

    Senate · Standing

    • Referred To28 Apr 2026

Reports

Cosponsor momentum

Cumulative over time

Cosponsors grew from 3 on 15 septembre 2025 to 14 on 9 avril 2026.

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