Doug LaMalfa Federal Disaster Tax Relief Certainty Act
Public Law 119-108 · H.R. 5366 · 119th Congress · began in the House
Signed by Donald Trump (R) on Sep 11, 2026 · Taxation
Sponsor: Rep. Gregory Steube (R-FL-17)
Cosponsors (14): Rep. Mike Thompson, Rep. Doug LaMalfa,
Passage votes
- HouseVoice vote
- SenateUnanimous consent
Data notes
The final version of the law, as each chamber passed it. A chamber that passed it by voice vote or unanimous consent has no count. “Method not stated” means the record does not say how the chamber voted. Where the record has a member-by-member vote, the “Who voted for it” section shows who voted yea.
Summary
The Congressional Research Service’s plain-language summary of what the law does.
This act 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 act 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 act 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 act also provides statutory authority for several related tax rules.
Committees
The committees the bill was sent to, and what each did with it.
Data notes
A committee links to its page only where it exists in the current Congress; older and renamed committees are named without a link.
Related bills
4 bills the Library of Congress relates to this one.
H.R. 5225Related bill
Protect Innocent Victims of Taxation After Fire Extension Act
H.R. 7825Related bill
Doug LaMalfa Protect Innocent Victims of Taxation After Fire Extension Act
S. 2744Related bill
Federal Disaster Tax Relief Act of 2025
S. 3372Public law contains the textRelated bill
Protect Innocent Victims of Taxation After Fire Extension Act
Data notes
Related bills are identified by the Congressional Research Service, the House and the Senate: companion and identical bills, bills with similar text, bills that were folded into this law, and rules that brought it to the floor. A bill that is itself a public law in this site’s data links here; the others link to Congress.gov.
Timeline
From introduction to signing, newest first: the committees, the floor and the president. 18 actions.
- Sep 11, 2026Became lawBecame law · Became Public Law No: 119-108.
- Became lawBecame law · Signed by President.
- Sep 3, 2026FloorFloor · Presented to President.
- Aug 10, 2026FloorFloor · Message on Senate action sent to the House.
- Aug 7, 2026FloorFloor · Passed Senate without amendment by Unanimous Consent.
- CommitteeCommittee · Senate Committee on Finance discharged by Unanimous Consent.
- Apr 28, 2026CommitteeCommittee · Received in the Senate and Read twice and referred to the Committee on Finance.
- Apr 27, 2026FloorFloor · Motion to reconsider laid on the table Agreed to without objection.
- FloorFloor · On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
- FloorFloor · DEBATE - The House proceeded with forty minutes of debate on H.R. 5366.
- FloorFloor · Considered under suspension of the rules.
- FloorFloor · Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- Apr 9, 2026CalendarCalendar · Placed on the Union Calendar, Calendar No. 525.
- CommitteeCommittee · Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-605.
- Mar 25, 2026CommitteeCommittee · Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 43 - 0.
- CommitteeCommittee · Committee Consideration and Mark-up Session Held
- Sep 15, 2025CommitteeCommittee · Referred to the House Committee on Ways and Means.
- IntroducedIntroduced · Introduced in House
Data notes
Every action the Library of Congress lists for the bill, from introduction to signing, plus the dated committee hearings. The source lists many steps twice (the chamber’s own entry and the Library of Congress copy, or a presidential and a became-law entry with the same words); those are shown once. Amendments are listed in their own section.
Amendments
No amendments to this bill are on record.
Data notes
Amendments offered to this bill in either chamber, as the Library of Congress records them: each with a status read from its last recorded step: agreed to, rejected, withdrawn, ruled out of order, fell with another amendment, or offered with no vote recorded (most Senate amendments are only ever offered). The wording of each amendment is the source’s. Amendments to amendments and amendments to other bills are not listed.
Official record
The bill’s full text is on Congress.gov. Data through Oct 7, 2026.