An Act 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.

United States Government Publishing Office publisher pbl distributor dst United States Congress House of Representatives author aut Government Organization text government publication eng BILLS An Act 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.;Doug LaMalfa Federal Disaster Tax Relief Certainty Act;H.R. 5366 (EH) Bills and Statutes 119_cong_bills legislative 2026-04-29 An Act 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. Doug LaMalfa Federal Disaster Tax Relief Certainty Act H.R. 5366 (EH) U.S. Government Publishing Office 2026-04-27 monographic deposited born digital 10 p. Y 1.6: Y 1.4/6: P0b002ee1e0dffcf0 https://www.govinfo.gov/app/details/BILLS-119hr5366eh H.R. 5366 021-610-00252-9 000501532 000325573 Congressional bills House bills f:h5366_eh.txt https://www.govinfo.gov/app/details/BILLS-119hr5366eh https://www.govinfo.gov/content/pkg/BILLS-119hr5366eh/html/BILLS-119hr5366eh.htm https://www.govinfo.gov/content/pkg/BILLS-119hr5366eh/pdf/BILLS-119hr5366eh.pdf https://www.govinfo.gov/content/pkg/BILLS-119hr5366eh/xml/BILLS-119hr5366eh.xml fdlp DGPO 2026-04-29 2026-04-29 BILLS-119hr5366eh machine generated eng United States Code Title 26 Chapter 1 26 U.S.C. Chapter 1 United States Public Law 260 (116th Congress) Public Law 116-260 Public Law No 116-260 United States Public Law 21 (119th Congress) Public Law 119-21 Public Law No 119-21 hr BILLS-119hr5366eh 119 2 HOUSE HOUSE 5366 eh eh Doug LaMalfa Federal Disaster Tax Relief Certainty Act 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. false false