3.0.0 5366 2026-05-01T06:53:28Z 2026-05-01T06:53:28Z House H HR 2025-09-15 119 https://www.congress.gov/bill/119th-congress/house-bill/5366 [Congressional Record Volume 171, Number 150 (Monday, September 15, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. STEUBE:H.R. 5366.Congress has the power to enact this legislation pursuantto the following:Article I Section 8[Page H4311]]]> ssfi00 Finance Committee Senate Standing Referred To 2026-04-28T21:18:10Z hswm00 Ways and Means Committee House Standing Reported By 2026-04-09T16:08:27Z Markup By 2026-03-25T15:02:00Z Referred To 2025-09-15T16:01:25Z H. Rept. 119-605 Protect Innocent Victims of Taxation After Fire Extension Act 119 5225 HR 2025-09-09 Referred to the House Committee on Ways and Means. Related bill CRS Doug LaMalfa Protect Innocent Victims of Taxation After Fire Extension Act 119 7825 HR 2026-03-05 Referred to the House Committee on Ways and Means. Related bill CRS Federal Disaster Tax Relief Act of 2025 119 2744 S 2025-09-09 Read twice and referred to the Committee on Finance. Related bill CRS Protect Innocent Victims of Taxation After Fire Extension Act 119 3372 S 2025-12-04 Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S8514) Related bill CRS 2026-04-28 ssfi00 Finance Committee Senate Received in the Senate and Read twice and referred to the Committee on Finance. IntroReferral 2026-04-27 16:15:13 Motion to reconsider laid on the table Agreed to without objection. Floor H38310 2 House floor actions 2026-04-27 16:15:09 On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3107-3108) Floor H37300 2 House floor actions 2026-04-27 16:15:09 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) Floor 8000 9 Library of Congress 2026-04-27 15:55:01 DEBATE - The House proceeded with forty minutes of debate on H.R. 5366. Floor H8D000 2 House floor actions 2026-04-27 15:54:58 Considered under suspension of the rules. (consideration: CR H3107-3110) Floor H30000 2 House floor actions 2026-04-27 15:54:41 Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended. Floor H30300 2 House floor actions 2026-04-09 Placed on the Union Calendar, Calendar No. 525. Calendars H12410 2 House floor actions U00525 2026-04-09 Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-605. Committee H12200 2 House floor actions hswm00 Ways and Means Committee 2026-04-09 Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-605. Committee 5000 9 Library of Congress hswm00 Ways and Means Committee 2026-03-25 hswm00 Ways and Means Committee 1 House committee actions Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 43 - 0. Committee 2026-03-25 hswm00 Ways and Means Committee 1 House committee actions Committee Consideration and Mark-up Session Held Committee 2025-09-15 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2025-09-15 Introduced in House IntroReferral Intro-H 9 Library of Congress 2025-09-15 Introduced in House IntroReferral 1000 9 Library of Congress S001214 Rep. Steube, W. Gregory [R-FL-17] W. Steube R FL Gregory 17 N T000460 Rep. Thompson, Mike [D-CA-4] Mike Thompson D CA 4 2025-09-15 True L000578 Rep. LaMalfa, Doug [R-CA-1] Doug LaMalfa R CA 1 2025-09-15 True P000613 Rep. Panetta, Jimmy [D-CA-19] Jimmy Panetta D CA 19 2025-09-15 True V000138 Rep. Vindman, Eugene Simon [D-VA-7] Eugene Vindman D VA Simon 7 2025-09-30 False N000191 Rep. Neguse, Joe [D-CO-2] Joe Neguse D CO 2 2025-10-08 False M001241 Rep. Min, Dave [D-CA-47] Dave Min D CA 47 2025-12-18 False C001121 Rep. Crow, Jason [D-CO-6] Jason Crow D CO 6 2025-12-18 False T000487 Rep. Tokuda, Jill N. [D-HI-2] Jill Tokuda D HI N. 2 2026-01-08 False D000032 Rep. Donalds, Byron [R-FL-19] Byron Donalds R FL 19 2026-03-24 False B001257 Rep. Bilirakis, Gus M. [R-FL-12] Gus Bilirakis R FL M. 12 2026-03-25 False D000600 Rep. Diaz-Balart, Mario [R-FL-26] Mario Diaz-Balart R FL 26 2026-03-25 False M001160 Rep. Moore, Gwen [D-WI-4] Gwen Moore D WI 4 2026-03-25 False B001301 Rep. Bergman, Jack [R-MI-1] Jack Bergman R MI 1 2026-04-09 False W000795 Rep. Wilson, Joe [R-SC-2] Joe Wilson R SC 2 2026-04-09 False 2026-04-21T21:56:00Z H.R. 5366, Doug LaMalfa Federal Disaster Tax Relief Certainty Act https://www.cbo.gov/publication/62372 As reported by the House Committee on Ways and Means on April 9, 2026 Taxation Disaster relief and insurance 2026-04-28T13:47:47Z Fires 2026-04-28T13:47:33Z Forests, forestry, trees 2026-04-28T13:47:40Z Income tax deductions 2026-04-28T13:47:25Z Natural disasters 2026-04-28T13:47:55Z Taxation 2026-04-14T01:47:09Z 07 2026-04-09 Reported to House 2026-04-24T15:09:57Z 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.

]]> Doug LaMalfa Federal Disaster Tax Relief Certainty Act Short Titles from RFS (Referred to Senate) bill text 255 Doug LaMalfa Federal Disaster Tax Relief Certainty Act 2026-05-01T06:53:28Z S Senate Referred in Senate RFS Official Titles from EH (Engrossed in House) bill text 259 To 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. 2026-04-29T05:08:27Z H House Engrossed in House EH Short Title(s) as Passed House 104 Doug LaMalfa Federal Disaster Tax Relief Certainty Act 2026-04-29T05:08:27Z H House Engrossed in House EH Display Title 45 Doug LaMalfa Federal Disaster Tax Relief Certainty Act 2026-04-10T06:08:24Z Short Title(s) as Reported to House 102 Doug LaMalfa Federal Disaster Tax Relief Certainty Act 2026-04-10T06:08:23Z H House Reported in House RH Short Title(s) as Introduced 101 Federal Disaster Tax Relief Act of 2025 2025-11-26T05:23:19Z Introduced in House IH Official Title as Introduced 6 To 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. 2025-11-26T05:18:19Z Introduced in House IH Referred in Senate 2026-04-28T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-119hr5366rfs/xml/BILLS-119hr5366rfs.xml Engrossed in House 2026-04-27T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-119hr5366eh/xml/BILLS-119hr5366eh.xml Reported in House 2026-04-09T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-119hr5366rh/xml/BILLS-119hr5366rh.xml Introduced in House 2025-09-15T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-119hr5366ih/xml/BILLS-119hr5366ih.xml 2026-04-28 Received in the Senate and Read twice and referred to the Committee on Finance. 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.