3.0.0
5863
2025-08-15T13:47:50Z
2025-08-15T13:47:50Z
House
H
HR
2023-10-02
118
[Congressional Record Volume 169, Number 161 (Monday, October 2, 2023)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]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]
- 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

- Tax Relief for American Families and Workers Act of 2024
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

- Protect Innocent Victims Of Taxation After Fire Act
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

- Federal Disaster Tax Relief Act of 2024
118
3678
S
2024-01-25
Read twice and referred to the Committee on Finance.
  - Related bill
CRS

- Providing for the consideration of the bill (H.R. 5863) to provide tax relief with respect to certain Federal disasters.
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

H.R. 5863, Federal Disaster Tax Relief Act of 2023
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
Federal Disaster Tax Relief Act of 2023
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.
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.
07
2024-01-16
Reported to House
2024-01-18T20:22:00Z
Federal Disaster Tax Relief Act of 2023
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.
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.
49
2024-12-12
Public Law
2025-08-15T13:35:56Z
Federal Disaster Tax Relief Act of 2023
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.
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. A qualified disaster area is an area impacted by a major disaster during a specific period of time.
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.
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
- federal, state, or local government agencies;
- Norfolk Southern Railway; or
- any subsidiary, agent, or insurer of Norfolk Southern Railway.
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.
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.

Federal Disaster Tax Relief Act of 2023
- Short Titles from ENR (Enrolled) bill text
147

Federal Disaster Tax Relief Act of 2023
2024-12-06T05:08:16Z
J
Joint
Enrolled Bill
ENR
- Short Titles from RFS (Referred to Senate) bill text
255

Federal Disaster Tax Relief Act of 2023
2024-07-24T15:12:17Z
S
Senate
Referred in Senate
RFS
- Display Title
45

Federal Disaster Tax Relief Act of 2023
2024-06-11T16:11:26Z
- Short Title(s) as Introduced
101

Federal Disaster Tax Relief Act of 2023
2024-05-24T13:36:03Z
Introduced in House
IH
- Short Title(s) as Reported to House
102

Federal Disaster Tax Relief Act of 2023
2024-05-24T13:34:39Z
H
House
Reported in House
RH
- Short Title(s) as Passed House
104

Federal Disaster Tax Relief Act of 2023
2024-05-24T13:32:43Z
H
House
Engrossed in House
EH
- Official Title as Introduced
6

To provide tax relief with respect to certain Federal disasters.
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.
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