US Congress · 119th Congress (2025-2026)

HR 5366Passed

Doug LaMalfa Federal Disaster Tax Relief Certainty Act

Source of recordUS Congress · congress.govLast synced Sep 1, 2026

Chamber

House

Progress

Where this bill stands in the legislative process.

Introduced
Passed House
Passed Senate
To President
Became Law

Overview

This bill, the Doug LaMalfa Federal Disaster Tax Relief Act of 2025, extends and clarifies the federal tax deductions available to individuals who suffer losses due to major disasters, specifically qualifying disaster-related personal casualty losses and wildfire relief payments. It expands the definition of a ‘qualified disaster area’ to include disasters declared after July 4, 2025, and provides a modified deduction limit. The bill also creates a permanent exclusion from gross income for qualified wildfire relief payments related to forest and range fires declared as federal disasters after 2014.

Key provisions

Extends the deduction for qualified disaster-related personal casualty losses.
Expands the definition of a ‘qualified disaster area’ to include disasters declared after July 4, 2025.
Modifies the deduction limit for disaster-related losses to $100.
Provides a permanent exclusion from gross income for qualified wildfire relief payments.
Defines ‘qualified wildfire relief payment’ as compensation for losses from forest or range fires declared as federal disasters.
Clarifies that wildfire relief payments are excluded only if not compensated by insurance.
Establishes a limitation on the application of the wildfire relief exclusion to taxable years beginning before January 1, 2031.
Codifies and extends rules for calculating qualified net disaster losses.

Who is affected

Individuals

Bill text

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Sep 15, 2025XMLView source

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Legislative history

20 recorded actions · showing the most recent 12

Apr 27, 2026House

Motion to reconsider laid on the table Agreed to without objection.

Apr 27, 2026House

On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3107-3108)

Apr 27, 2026

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)

Apr 27, 2026House

DEBATE - The House proceeded with forty minutes of debate on H.R. 5366.

Apr 27, 2026House

Considered under suspension of the rules. (consideration: CR H3107-3110)

Apr 27, 2026House

Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.

Apr 28, 2026Senate

Received in the Senate and Read twice and referred to the Committee on Finance.

Aug 7, 2026Senate

Passed Senate without amendment by Unanimous Consent. (consideration: CR S4547)

Aug 7, 2026

Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.

Aug 7, 2026Senate

Senate Committee on Finance discharged by Unanimous Consent.

Aug 7, 2026

Senate Committee on Finance discharged by Unanimous Consent.

Aug 10, 2026Senate

Message on Senate action sent to the House.

Votes

Recorded roll calls and chamber actions on this bill.

Passage without roll call

The official record shows passage by unanimous consent or voice vote where no roll call was taken. No member-level tally is available for these steps, and the district map does not apply.

8/7/2026SenateUnanimous consent
Passed Senate without amendment by Unanimous Consent. (consideration: CR S4547)
No roll-call vote on record for this action.
8/7/2026Unanimous consent
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
No roll-call vote on record for this action.
4/27/2026HouseVoice vote
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3107-3108)
No roll-call vote on record for this action.
4/27/2026Voice vote
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)
No roll-call vote on record for this action.

Floor votes and chamber actions

Recorded roll calls list how each member voted. Unanimous consent or voice vote appears in the official action history without a roll call; no member-level tally is available for those steps.

Passage without roll call

Aug 7, 2026SenateUnanimous consent
Passed Senate without amendment by Unanimous Consent. (consideration: CR S4547)
No roll-call vote on record for this action.
Aug 7, 2026Unanimous consent
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
No roll-call vote on record for this action.
Apr 27, 2026HouseVoice vote
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3107-3108)
No roll-call vote on record for this action.
Apr 27, 2026Voice vote
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)
No roll-call vote on record for this action.

Geography

Recorded positions across the country.

No public positions recorded for this legislation.

Arguments

Reasons offered for and against this legislation.

Arguments in favor

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Arguments opposed

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Doug LaMalfa Federal Disaster Tax Relief Certainty Act

Progress