Doug LaMalfa Federal Disaster Tax Relief Certainty Act
Latest action · Sep 11, 2026 Became Public Law No: 119-108.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedSep 15, 2025
- Passed HouseApr 27, 2026
- Passed SenateAug 7, 2026
- To the PresidentSep 3, 2026
- Became lawSep 11, 2026Public Law 119-108
Summary
Doug LaMalfa Federal Disaster Tax Relief Certainty Act
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.
Cosponsors 14
Members who signed on, in the order they did. Signatures ran from Sep 15, 2025 to Apr 9, 2026; 3 are original cosponsors, there from the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| R-CA | Doug LaMalfa | Original | Sep 15, 2025 |
| D-CA | Jimmy Panetta | Original | Sep 15, 2025 |
| D-CA | Mike Thompson | Original | Sep 15, 2025 |
| D-VA | Eugene Simon Vindman | Sep 30, 2025 | |
| D-CO | Joe Neguse | Oct 8, 2025 | |
| D-CA | Dave Min | Dec 18, 2025 | |
| D-CO | Jason Crow | Dec 18, 2025 | |
| D-HI | Jill N. Tokuda | Jan 8, 2026 | |
| R-FL | Byron Donalds | Mar 24, 2026 | |
| R-FL | Gus M. Bilirakis | Mar 25, 2026 | |
| D-WI | Gwen Moore | Mar 25, 2026 | |
| R-FL | Mario Diaz-Balart | Mar 25, 2026 | |
| R-MI | Jack Bergman | Apr 9, 2026 | |
| R-SC | Joe Wilson | Apr 9, 2026 |
Committees 2
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| House | Ways and Means Committee | Referred Sep 15, 2025Markup Mar 25, 2026Reported Apr 9, 2026 |
| Senate | Finance Committee | Referred Apr 28, 2026Discharged Aug 7, 2026 |
Actions 18
Everything that happened, newest first.
- Sep 11, 2026Became Public Law No: 119-108.
- Sep 11, 2026Signed by President.
- Sep 3, 2026Presented to President.
- Aug 10, 2026Message on Senate action sent to the House.
- Aug 7, 2026Senate Committee on Finance discharged by Unanimous Consent.
In the Congressional Record 3
Days the Record’s own index lists this bill, newest first, with the pages and the members it names. Pages starting H are the House, S the Senate, E Extensions of Remarks.
| Where | In the Record | Members | Date |
|---|---|---|---|
| Senate | Debate and remarks S4547 | Ron Wyden D-OR | Aug 7, 2026 |
| Senate | Debate and remarks S4487–S4489 | Alex Padilla D-CA, Rick Scott R-FL, Ron Wyden D-OR, Ted Cruz R-TX | Aug 6, 2026 |
| House | Debate and remarks H3107–H3110Text printed H3107 | Jason Smith R-MO, Jill N. Tokuda D-HI, Jimmy Panetta D-CA, Mike Thompson D-CA, Vince Fong R-CA, W. Gregory Steube R-FL | Apr 27, 2026 |
Research
What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.
Committee report
Congressional Budget Office cost estimate
- Apr 21, 2026H.R. 5366, Doug LaMalfa Federal Disaster Tax Relief Certainty ActAs reported by the House Committee on Ways and Means on April 9, 2026
Constitutional authority
The sponsor’s statement, as printed in the Congressional Record, vol. 171, no. 150, September 15, 2025, page H4311.
Related bills 4
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| S 2744 | Federal Disaster Tax Relief Act of 2025 | Related bill | Sep 9, 2025 |
| S 3372 | Protect Innocent Victims of Taxation After Fire Extension Act | Public law contains the text | Dec 4, 2025 |
| HR 5225 | Protect Innocent Victims of Taxation After Fire Extension Act | Related bill | Sep 9, 2025 |
| HR 7825 | Doug LaMalfa Protect Innocent Victims of Taxation After Fire Extension Act | Related bill | Mar 5, 2026 |
Titles 7
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- 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.
- Short Title(s) as Introduced
- Federal Disaster Tax Relief Act of 2025
- Short Title(s) as Reported to House
- Doug LaMalfa Federal Disaster Tax Relief Certainty Act
- Short Title(s) as Passed House
- Doug LaMalfa Federal Disaster Tax Relief Certainty Act
- Short Titles from ENR (Enrolled) bill text
- Doug LaMalfa Federal Disaster Tax Relief Certainty Act
- Short Titles from RFS (Referred to Senate) bill text
- Doug LaMalfa Federal Disaster Tax Relief Certainty Act
- Official Title from EH (Engrossed in House) bill text
- 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.
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 5
Each version as it was printed, newest first.
- —Enrolled Bill
- Apr 28, 2026Referred in Senate
- Apr 27, 2026Engrossed in House
- Apr 9, 2026Reported in House
- Sep 15, 2025Introduced in House
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.
