3.0.0 5863 2025-08-15T13:47:50Z 2025-08-15T13:47:50Z House H HR 2023-10-02 118 <pre>[Congressional Record Volume 169, Number 161 (Monday, October 2, 2023)][House]From the Congressional Record Online through the Government Publishing Office [<a href="https://www.gpo.gov">www.gpo.gov</a>]By Mr. STEUBE:H.R. 5863.Congress has the power to enact this legislation pursuantto the following:Article I Section 8The single subject of this legislation is:To provide tax relief with respect to certain Federaldisasters[Page H4951]</pre> ssfi00 Finance Committee Senate Standing Discharged From 2024-12-05T00:47:57Z Referred To 2024-05-22T17:13:28Z hswm00 Ways and Means Committee House Standing Reported By 2024-01-16T18:21:36Z Markup By 2023-11-02T19:40:50Z Referred To 2023-10-02T16:01:25Z H. Rept. 118-348 118 7024 HR 2024-08-01 Motion by Senator Schumer to reconsider the vote by which cloture on the motion to proceed to the measure was not invoked (Record Vote No. 230) made in Senate. Related bill CRS 118 3711 S 2024-01-31 Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S311) Related bill CRS 118 3678 S 2024-01-25 Read twice and referred to the Committee on Finance. Related bill CRS 118 961 HRES 2024-05-21 Laid on the table. 19:10:30 Related bill House 2024-12-12 Became Public Law No: 118-148. President E40000 9 Library of Congress 2024-12-12 Became Public Law No: 118-148. BecameLaw 36000 9 Library of Congress 2024-12-12 Signed by President. President E30000 9 Library of Congress 2024-12-12 Signed by President. BecameLaw 36000 9 Library of Congress 2024-12-10 Presented to President. Floor E20000 2 House floor actions 2024-12-10 Presented to President. President 28000 9 Library of Congress 2024-12-05 Senate Message on Senate action sent to the House. Floor 2024-12-04 Senate Passed Senate without amendment by Voice Vote. (consideration: CR S6813) Floor 2024-12-04 Passed/agreed to in Senate: Passed Senate without amendment by Voice Vote. Floor 17000 9 Library of Congress 2024-12-04 ssfi00 Finance Committee Senate Senate Committee on Finance discharged by Unanimous Consent. Discharge 2024-12-04 Senate Committee on Finance discharged by Unanimous Consent. Committee 14500 9 Library of Congress ssfi00 Finance Committee 2024-05-22 ssfi00 Finance Committee Senate Received in the Senate and Read twice and referred to the Committee on Finance. IntroReferral 2024-05-21 18:59:48 Motion to reconsider laid on the table Agreed to without objection. Floor H38310 2 House floor actions 2024-05-21 18:59:47 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) Floor H37300 2 House floor actions 219 https://clerk.house.gov/evs/2024/roll219.xml House 118 2024-05-21T22:59:47Z 2 2024-05-21 18:59:47 Passed/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) Floor 8000 9 Library of Congress 219 https://clerk.house.gov/evs/2024/roll219.xml House 118 2024-05-21T22:59:47Z 2 2024-05-21 18:30:09 Considered as unfinished business. (consideration: CR H3387-3388) Floor H30000 2 House floor actions 2024-05-21 17:12:08 At 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. Floor H37220 2 House floor actions 2024-05-21 16:49:22 DEBATE - The House proceeded with forty minutes of debate on H.R. 5863. Floor H8D000 2 House floor actions 2024-05-21 16:49:20 Considered under suspension of the rules. (consideration: CR H3379-3382) Floor H30000 2 House floor actions 2024-05-21 16:49:15 Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended. Floor H30300 2 House floor actions 2024-01-16 Placed on the Union Calendar, Calendar No. 284. Calendars H12410 2 House floor actions U00284 2024-01-16 Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-348. Committee H12200 2 House floor actions hswm00 Ways and Means Committee 2024-01-16 Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-348. Committee 5000 9 Library of Congress hswm00 Ways and Means Committee 2023-11-02 hswm00 Ways and Means Committee 1 House committee actions Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 38 - 0. Committee 2023-11-02 hswm00 Ways and Means Committee 1 House committee actions Committee Consideration and Mark-up Session Held Committee 2023-10-02 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2023-10-02 Introduced in House IntroReferral Intro-H 9 Library of Congress 2023-10-02 Introduced in House IntroReferral 1000 9 Library of Congress S001214 Rep. Steube, W. Gregory [R-FL-17] W. Steube R FL Gregory 17 N L000578 Rep. LaMalfa, Doug [R-CA-1] Doug LaMalfa R CA 1 2023-10-03 False T000460 Rep. Thompson, Mike [D-CA-4] MIKE THOMPSON D CA 4 2023-11-02 False J000292 Rep. Johnson, Bill [R-OH-6] Bill Johnson R OH 6 2023-11-06 False D000600 Rep. Diaz-Balart, Mario [R-FL-26] Mario Diaz-Balart R FL 26 2023-11-06 False D000032 Rep. Donalds, Byron [R-FL-19] Byron Donalds R FL 19 2023-11-06 False B001285 Rep. Brownley, Julia [D-CA-26] Julia Brownley D CA 26 2023-11-07 False B001278 Rep. Bonamici, Suzanne [D-OR-1] Suzanne Bonamici D OR 1 2023-11-07 False O000173 Rep. Omar, Ilhan [D-MN-5] Ilhan Omar D MN 5 2023-11-07 False N000189 Rep. Newhouse, Dan [R-WA-4] Dan Newhouse R WA 4 2023-11-08 False M001224 Rep. Moran, Nathaniel [R-TX-1] Nathaniel Moran R TX 1 2023-11-08 False F000472 Rep. Franklin, Scott [R-FL-18] Scott Franklin R FL 18 2023-11-08 False B001282 Rep. Barr, Andy [R-KY-6] Andy Barr R KY 6 2023-11-08 False B000740 Rep. Bice, Stephanie I. [R-OK-5] Stephanie Bice R OK I. 5 2023-11-09 False K000376 Rep. Kelly, Mike [R-PA-16] Mike Kelly R PA 16 2023-11-09 False T000487 Rep. Tokuda, Jill N. [D-HI-2] Jill Tokuda D HI N. 2 2023-11-13 False R000603 Rep. Rouzer, David [R-NC-7] David Rouzer R NC 7 2023-11-13 False W000823 Rep. Waltz, Michael [R-FL-6] Michael Waltz R FL 6 2023-11-13 False D000629 Rep. Davids, Sharice [D-KS-3] Sharice Davids D KS 3 2023-11-13 False K000401 Rep. Kiley, Kevin [R-CA-3] Kevin Kiley R CA 3 2023-11-14 False B001275 Rep. Bucshon, Larry [R-IN-8] Larry Bucshon R IN 8 2023-11-14 False H001090 Rep. Harder, Josh [D-CA-9] Josh Harder D CA 9 2023-11-14 False C001059 Rep. Costa, Jim [D-CA-21] Jim Costa D CA 21 2023-11-14 False H001096 Rep. Hageman, Harriet M. [R-WY-At Large] Harriet Hageman R WY M. 0 2023-11-21 False C001134 Rep. Caraveo, Yadira [D-CO-8] Yadira Caraveo D CO 8 2023-11-21 False N000191 Rep. Neguse, Joe [D-CO-2] Joe Neguse D CO 2 2023-11-21 False C001055 Rep. Case, Ed [D-HI-1] Ed Case D HI 1 2023-11-28 False L000582 Rep. Lieu, Ted [D-CA-36] Ted Lieu D CA 36 2023-11-28 False P000618 Rep. Porter, Katie [D-CA-47] Katie Porter D CA 47 2023-11-28 False M001205 Rep. Miller, Carol D. [R-WV-1] Carol Miller R WV D. 1 2023-11-29 False A000377 Rep. Armstrong, Kelly [R-ND-At Large] Kelly Armstrong R ND 0 2023-11-29 False R000609 Rep. Rutherford, John H. [R-FL-5] John Rutherford R FL H. 5 2023-11-29 False P000048 Rep. Pfluger, August [R-TX-11] August Pfluger R TX 11 2023-12-06 False C001069 Rep. Courtney, Joe [D-CT-2] Joe Courtney D CT 2 2023-12-12 False G000599 Rep. Goldman, Daniel S. [D-NY-10] Daniel Goldman D NY S. 10 2023-12-12 False S001218 Rep. Stansbury, Melanie Ann [D-NM-1] Melanie Stansbury D NM Ann 1 2023-12-12 False 2024-01-10T04:28:00Z https://www.cbo.gov/publication/59866 As ordered reported by the House Committee on Ways and Means on November 2, 2023 Public Law 118-148 Taxation Accidents 2024-01-11T21:30:27Z Disaster relief and insurance 2024-01-11T21:30:27Z Fires 2024-01-11T21:30:27Z Forests, forestry, trees 2024-01-11T21:30:27Z Income tax exclusion 2024-01-11T21:30:27Z Railroads 2024-01-11T21:30:27Z Taxation 2023-10-16T15:15:31Z

00 2023-10-02 Introduced in House 2023-10-18T18:23:39Z <p> <strong>Federal Disaster Tax Relief Act of 2023</strong></p> <p>This bill extends rules for the treatment of certain disaster-related personal casualty losses and provides tax relief for losses due to wildfires and a certain incident involving a train derailment.</p> <p>Specifically, the bill excludes from taxpayer gross income, for income tax purposes, any amount received by an individual taxpayer as compensation for expenses or losses incurred due to a qualified wildfire disaster (a disaster declared after 2014 as a result of a forest or range fire). It also excludes relief payments for losses resulting from the East Palestine, Ohio, train derailment on February 3, 2023.</p>

07 2024-01-16 Reported to House 2024-01-18T20:22:00Z <p><strong>Federal Disaster Tax Relief Act of 2023</strong></p> <p>This bill extends rules for the treatment of certain disaster-related personal casualty losses and provides tax relief for losses due to wildfires and a certain incident involving a train derailment.</p> <p>Specifically, the bill excludes from taxpayer gross income, for income tax purposes, any amount received by an individual taxpayer as compensation for expenses or losses incurred due to a qualified wildfire disaster (a disaster declared after 2014 as a result of a forest or range fire). It also excludes relief payments for losses resulting from the East Palestine, Ohio, train derailment on February 3, 2023.</p>

49 2024-12-12 Public Law 2025-08-15T13:35:56Z <p><strong>Federal Disaster Tax Relief Act of 2023</strong></p><p>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.&nbsp;</p><p>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. &nbsp;A <em>qualified disaster area</em> is an area impacted by a major disaster during a specific period of time.&nbsp;</p><p>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.</p><p>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</p><ul><li>federal, state, or local government agencies;</li><li>Norfolk Southern Railway; or</li><li>any subsidiary, agent, or insurer of Norfolk Southern Railway.</li></ul><p>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.</p><p>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. &nbsp;</p>

Short Titles from ENR (Enrolled) bill text 147 2024-12-06T05:08:16Z J Joint Enrolled Bill ENR Short Titles from RFS (Referred to Senate) bill text 255 2024-07-24T15:12:17Z S Senate Referred in Senate RFS Display Title 45 2024-06-11T16:11:26Z Short Title(s) as Introduced 101 2024-05-24T13:36:03Z Introduced in House IH Short Title(s) as Reported to House 102 2024-05-24T13:34:39Z H House Reported in House RH Short Title(s) as Passed House 104 2024-05-24T13:32:43Z H House Engrossed in House EH Official Title as Introduced 6 2024-03-18T21:34:19Z Introduced in House IH Enrolled Bill https://www.govinfo.gov/content/pkg/BILLS-118hr5863enr/xml/BILLS-118hr5863enr.xml Referred in Senate 2024-05-22T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-118hr5863rfs/xml/BILLS-118hr5863rfs.xml Engrossed in House 2024-05-21T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-118hr5863eh/xml/BILLS-118hr5863eh.xml Reported in House 2024-01-16T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-118hr5863rh/xml/BILLS-118hr5863rh.xml Introduced in House 2023-10-02T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-118hr5863ih/xml/BILLS-118hr5863ih.xml 2024-12-13T04:59:59Z https://www.govinfo.gov/content/pkg/PLAW-118publ148/uslm/PLAW-118publ148.xml Public Law 2024-12-12 Became Public Law No: 118-148. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.