electED.

HR 5366 · 119th Congress — Doug LaMalfa Federal Disaster Tax Relief Certainty Act

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…

Congress
119
Bill
HR 5366
Status
Latest Action
Introduced
2025-09-15
Latest action date
2026-09-11

Summary

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. This bill would amend the Internal Revenue Code of 1986 to codify and extend the rules for personal casualty losses arising from major disasters and the rules for the exclusion from gross income of compensation for losses or damages resulting from certain wildfires. Right now, the latest action is: Signed by President. The listed sponsor is Rep. Steube, W. Gregory [R-FL-17] [R].

This summary may describe an earlier version. Check the official record for current wording.

Latest action

Signed by President.

Sponsors

Sources