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April 27, 2026
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Download official House Record PDFReturn to issue contextMr. SMITH of Missouri. Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 5366) 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, as amended.
The Clerk read the title of the bill.
The text of the bill is as follows:
H.R. 5366
Be it enacted by the Senate and House of Representatives of
the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “Doug LaMalfa Federal
Disaster Tax Relief Certainty Act”.
SEC. 2. CODIFICATION AND EXTENSION OF RULES FOR CASUALTY
LOSSES ARISING FROM MAJOR DISASTERS.
(a) In General.—Section 165(h) of the Internal Revenue
Code of 1986 is amended by adding at the end the following
new paragraph:
“(6) Special rule for qualified net disaster losses.—
“(A) In general.—If an individual has a qualified net
disaster loss for any taxable year, the amount determined
under paragraph (2)(A)(ii) shall be the sum of—
“(i) such qualified net disaster loss, and
“(ii) so much of the excess referred to in the matter
preceding clause (i) of paragraph (2)(A) (reduced by the
amount in clause (i) of this subparagraph) as exceeds 10
percent of the adjusted gross income of the individual.
“(B) Qualified net disaster loss.—For purposes of
subparagraph (A), the term `qualified net disaster loss'
means the excess (if any) of—
“(i) qualified disaster-related personal casualty losses,
over
“(ii) personal casualty gains reduced by the portion of
such gains taken into account under paragraph (5)(B)(i).
“(C) Qualified disaster-related personal casualty
losses.—For purposes of this paragraph—
“(i) In general.—The term `qualified disaster-related
personal casualty losses' means losses described in
subsection (c)(3) (determined after application of paragraph
(1)) which arise in a qualified disaster area on or after the
first day of the incident period of the qualified disaster to
which such area relates, and which are attributable to such
disaster.
“(ii) Qualified disaster area.—The term `qualified
disaster area' means any area with respect to which a major
disaster has been declared by the President under section 401
of the Robert T. Stafford Disaster Relief and Emergency
Assistance Act if the incident period of the disaster with
respect to which such declaration is made begins on or after
December 28, 2019, and before January 1, 2027.
“(iii) Qualified disaster.—The term `qualified disaster'
means, with respect to any qualified disaster area, the
disaster by reason of which a major disaster was declared
with respect to such area.
“(iv) Incident period.—The term `incident period' means,
with respect to any qualified disaster, the period specified
by the Federal Emergency Management Agency as the period
during which such disaster occurred.”.
(b) Dollar Limitation.—Section 165(h)(1) of such Code is
amended by striking “$500 ($100 for taxable years beginning
after December 31, 2009)” and inserting “$100 ($500 in the
case of any qualified disaster-related personal casualty
losses (as defined in paragraph (6)(C))”.
(c) Deduction Allowed to Individuals Who Do Not Elect to
Itemize Deductions.—Section 63(b) of such Code is amended—
(1) by striking “and” at the end of paragraph (6) and
inserting a comma,
(2) by striking the period at the end of paragraph (7) and
inserting “, and”, and
(3) by adding at the end the following new paragraph:
“(8) so much of the deduction allowed by section 165(a) as
is attributable to the qualified net disaster loss (as
defined in section 165(h)(6)(B)).”.
(d) Effective Date.—
(1) In general.—The amendments made by this section shall
apply to taxable years beginning after December 31, 2024.
(2) Coordination with superceded provisions.—Section
304(b) of the Taxpayer Certainty and Disaster Tax Relief Act
of 2020 (division EE of Public Law 116-260) and section 70438
of Public Law 119-21 shall not apply to any taxable year
beginning after December 31, 2024.
SEC. 3. CODIFICATION AND EXTENSION OF EXCLUSION FROM GROSS
INCOME OF COMPENSATION FOR LOSSES OR DAMAGES
RESULTING FROM CERTAIN WILDFIRES.
(a) In General.—Part III of subchapter B of chapter 1 of
the Internal Revenue Code of 1986 is amended by inserting
before section 140 the following new section:
“SEC. 139M. COMPENSATION FOR LOSSES OR DAMAGES RESULTING
FROM CERTAIN WILDFIRES.
“(a) In General.—Gross income shall not include any
amount received by an individual as a qualified wildfire
relief payment.
“(b) Qualified Wildfire Relief Payment.—For purposes of
this section—
“(1) In general.—The term `qualified wildfire relief
payment' means any amount received by or on behalf of an
individual as compensation for losses, expenses, or damages
(including compensation for additional living expenses, lost
wages (other than compensation for lost wages paid by the
employer which would have otherwise paid such wages),
personal injury, death, or emotional distress) incurred as a
result of a qualified wildfire disaster, but only to the
extent the losses, expenses, or damages compensated by such
payment are not compensated for by insurance or otherwise.
“(2) Qualified wildfire disaster.—The term `qualified
wildfire disaster' means any Federally declared disaster (as
defined in section 165(i)(5)(A)) declared after December 31,
2014, and before January 1, 2027, as a result of any forest
or range fire.
“(c) Denial of Double Benefit.—Notwithstanding any other
provision of this title—
“(1) no deduction or credit shall be allowed (to the
individual for whose benefit a qualified wildfire relief
payment is made) for, or by reason of, any expenditure to the
extent of the amount excluded under this section with respect
to such expenditure, and
“(2) no increase in the basis or adjusted basis of any
property shall result from any amount excluded under this
section with respect to such property.”.
(b) Clerical Amendment.—The table of sections for part III
of subchapter B of chapter 1 of such Code is amended by
inserting before the item related to section 140 the
following new item:
“Sec. 139M. Compensation for losses or damages resulting from certain
wildfires.”.
(c) Effective Date.—The amendments made by this section
shall apply to payments received in taxable years beginning
after December 31, 2025.
The SPEAKER pro tempore. Pursuant to the rule, the gentleman from Missouri (Mr. Smith) and the gentleman from California (Mr. Thompson) each will control 20 minutes.
The Chair recognizes the gentleman from Missouri.
General Leave
Mr. SMITH of Missouri. Mr. Speaker, I ask unanimous consent that all Members have 5 legislative days to revise and extend their remarks and submit extraneous material on this bill under consideration.
The SPEAKER pro tempore. Is there objection to the request of the gentleman from Missouri?
There was no objection.
Mr. SMITH of Missouri. Mr. Speaker, I yield myself such time as I may consume.
I rise in support of H.R. 5366, the Doug LaMalfa Federal Disaster Tax Relief Certainty Act, bipartisan legislation introduced by Representatives Greg Steube, Mike Thompson, and Jimmy Panetta and named after our late colleague, Mr. Doug LaMalfa, who dedicated his life to public service and was a very strong advocate for helping so many of his constituents whose lives had been turned upside down by wildfires.
from the State of Florida, which is no stranger to the worst of natural disasters, including hurricanes that have devastated communities there and everywhere.
speaks to the fact that no community in America is safe from a potential natural disaster. Every Member of this body has had to or will have to at some point respond to some level of devastation brought to the doorsteps of the folks who they represent because of a natural disaster.
that allows taxpayers to deduct personal casualty losses stemming from a natural disaster while also excluding wildfire disaster relief payments from taxable income. These are the commonsense measures that ensure Americans recovering from a disaster have fewer tax burdens and more resources to navigate their recovery.
Mr. Speaker, I reserve the balance of my time.
Mr. THOMPSON of California. Mr. Speaker, I yield myself such time as I may consume.
Mr. Speaker, I rise today in support of the Doug LaMalfa Federal Disaster Tax Relief Certainty Act. I thank Mr. Smith for his work on this bill, and I thank Mr. Steube for his partnership.
front lines of catastrophic wildfires for years. I sat with families who have watched their homes burn to the ground. I spoke with small business owners who lost not just their storefronts but their entire livelihoods. I met with farmers and growers who saw generations of work wiped out in a matter of hours.
clears, after the cameras are gone, those families are left to navigate through the aftermath.
They are dealing with insurance claims. They are trying to find temporary housing. They are figuring out how to rebuild their lives.
Then they run into the tax code.
worked to mobilize victims to speak out and demand that that tax relief be forthcoming.
D.C., to fight for relief. We should not be asking disaster victims to lobby Congress in the middle of recovery. We should not be telling families that the help they receive to build their homes might come with a tax bill attached. We should not be forcing communities into uncertainty every single time disaster strikes.
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This is not just about the past. It is about what is happening right now.
Colorado, families reeling from devastating fires are being forced to navigate the same uncertainty those in my district faced. They should not have to come back to Congress and ask for relief that we already know is necessary.
Congress. It should be automatic. It should be fair, and it should be there when you need it.
This bill is a step toward that goal. It reflects what we have learned from northern California. It reflects the realities facing communities in Los Angeles, Hawaii, and Colorado. This legislation is a great first step, and we should now work to make this relief permanent going forward.
Mr. Speaker, I urge my colleagues to support this legislation, and I reserve the balance of my time.
Mr. SMITH of Missouri. Mr. Speaker, I yield such time as he may consume to the gentleman from Florida (Mr. Steube), the sponsor of this legislation, who has been a very strong advocate for recovering from natural disasters, including the citizens of his home State of Florida.
Mr. STEUBE. Mr. Speaker, I rise today in support of H.R. 5366, the Doug LaMalfa Federal Tax Relief Certainty Act.
strike, American families are left to rebuild their homes, their businesses, their communities, and their lives. When these moments arise, the last thing they need is the Federal Government making their recovery harder by taxing relief payments or denying fair treatment for disaster losses, nor should the government be creating uncertainty in the tax code.
and codifying commonsense tax relief for Americans impacted by federally declared disasters. It allows individuals to deduct qualified disaster-related casualty losses without having to itemize, removes burdensome limitations that can prevent families from receiving relief, and ensures certain wildfire relief payments are not treated as taxable income.
For families in Florida, this issue is not theoretical. We know all too well
the aftermath of these disasters. Recovery does not happen overnight, and families should not be forced to navigate a confusing tax code, especially without certainty in what that code may be as they are still trying to repair their homes, replace their belongings, and get back on their feet.
of California. For 13 years, Doug served in Congress as a tireless advocate for disaster victims and spent years fighting to ensure families impacted by wildfires specifically receive fair treatment under the tax code.
bipartisan coalition alongside our colleagues on the floor with us right now, Jimmy Panetta, Mike Thompson, and Jill Tokuda, as well as former Representative Bill Johnson of Ohio.
Act of 2023 being signed into law on December 12, 2024, delivering billions in disaster tax relief to millions of Americans across 48 States.
The bill we are voting on today builds upon that legislation. Today is an opportunity to secure disaster relief certainty for the wildfire victims that Doug LaMalfa spent years fighting for. It is also an opportunity to secure relief for disaster survivors who have experienced a tragic event since July 4, 2025, and who may experience one in 2026.
legislation through the Ways and Means Committee with unanimous bipartisan support. I also thank Senator Rick Scott for leading this bill in the Senate and being a tireless leader on this issue.
aisle, Jimmy Panetta, Mike Thompson, and Jill Tokuda, for their commitment to securing disaster relief for their constituents and Americans regardless of political affiliation or geography.
fighter. Doug is deeply missed in this institution, and naming this bill in his honor is a simple but meaningful tribute.
Mr. Speaker, when Americans are recovering from disaster, they deserve clarity, certainty, and relief, not more red tape from Washington. I urge my colleagues to support the Doug LaMalfa Federal Disaster Tax Relief Certainty Act.
Mr. THOMPSON of California. Mr. Speaker, I yield 3 minutes to the gentleman from California (Mr. Panetta), a valued member of the Ways and Means Committee and someone who has seen firsthand what devastating wildfires can do to your district.
Mr. PANETTA. Mr. Speaker, I thank Mr. Thompson and Mr. Steube for allowing me to speak on this topic. I support the Doug LaMalfa Federal Disaster Tax Relief Certainty Act.
Greg Steube and Mike Thompson, a bill that would build on the Federal Disaster Tax Relief Act which we passed last Congress, thanks to the leadership of Representative Steube, a bill that would ensure that those impacted by disasters nationwide have continued access to tax relief.
Representative Steube, from Mr. Thompson, and from Ms. Tokuda, that is not a partisan topic when it comes to providing proper tax relief for our constituents who have been affected by natural disasters, disasters that don't just affect red States or blue States. They affect all American States. That is why this bill is so important.
through 2026 to, one, ensure that those affected by fires and natural disasters can claim the personal casualty loss deduction to help in the recovery. Two, would exempt fire settlements from taxation to avoid devastating tax bills on wildfire victims.
the tax code that make it very difficult for survivors to claim the casualty loss deduction for uninsured losses.
disaster and exceed 10 percent of adjusted gross income. That prevents many from qualifying for tax relief. In fact, the tax code ends up penalizing fire victims by treating settlements from fires as income for tax purposes. That can trigger a bill, as we have heard, as large as 37 percent of the settlement.
last Congress addresses those issues by ensuring that those who received settlements for certain wildfires, including payments from the Fire Victim Trust, do not have to pay taxes on those payments.
disasters for the purposes of determining personal casualty losses. That ensures that families who incurred uninsured losses due to a natural disaster, be it damage to their home or property, can declare that loss and lower their tax bill.
2025 Los Angeles fires, who received settlements, risk a devastating tax bill and face limitations recouping uninsured losses.
code from penalizing constituents who are trying to rebuild after such disasters.
Mr. Speaker, I urge my colleagues to support this commonsense bill to extend the Federal Disaster Tax Relief Act, to help families all across America, from Hawaii to California to Florida and those in between, who are struck by natural disasters and get the necessary tax relief to recover, rebuild, and move forward with their lives.
Mr. SMITH of Missouri. Mr. Speaker, I yield 2 minutes to the gentleman from California (Mr. Fong).
Mr. FONG. Mr. Speaker, I thank Congressman Steube for his leadership.
Mr. Speaker, I rise in support of the Doug LaMalfa Federal Disaster Tax Relief Certainty Act, which includes my bill, the Doug LaMalfa Protect Innocent Victims of Taxation after Fire Extension Act, which was his bill that he originally fought for.
members of the committee, and the committee staff who made this bill a priority.
wildfires. After these disasters strike in our community, survivors shouldn't have to worry about burdensome Federal taxes as they work to recover and rebuild.
friend the late Doug LaMalfa, who was a tireless champion of rural California and an advocate for those rebuilding after wildfires.
disaster aid incurred from a wildfire to have that payment exempted from gross income filings. This would exclude wildfire recovery payments from Federal income taxation through 2032.
have their relief payments subject to Federal income tax obligations. For families and individuals who have lost everything, this can make all the difference.
Mr. Speaker, I ask my colleagues to support this critical legislation.
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Mr. THOMPSON of California. Mr. Speaker, I yield 3 minutes to the gentlewoman from Hawaii (Ms. Tokuda). She has seen devastating wildfire that impacted her district and her constituents, and she has done great work to bring relief to them.
Ms. TOKUDA. Mr. Speaker, I thank the chair and my colleagues who have co-led and provided leadership on this important bill: Representative Steube, Representative Thompson, and Representative Panetta.
aisle, to honor our friend Doug LaMalfa. He understood that the disaster after the disaster happens when families cannot recover and return to their hometowns because the funding and resources they receive just don't stretch far enough or, worse, are taxed and taken away from people who need absolutely every single dollar to be able to rebuild.
moments—in the darkness, the town almost looked normal. Immediately, you realize that something is missing: no warm glow from homes and businesses, no kids riding bikes, and no neighbors gathering in garages.
The people of Lahaina were not counting on that day. They did not seek or ask to lose their homes, their businesses, their livelihoods, their history, or their loved ones.
They should be able to count on this: that every dollar and every resource meant to help them rebuild, recover, and return home stays with them in their pockets, not in government coffers.
up there smiling right now. Doug believed recovery should not come with a tax bill, and the Doug LaMalfa Federal Disaster Tax Relief Certainty Act makes sure of that.
hurricane, tornado, or disaster is already too much to bear. It is already far too heavy. We should not be making it heavier.
Mr. Speaker, for my constituents, and disaster and wildfire survivors everywhere, let's stand with them in this moment and every moment to come. Let's show them some aloha. Let's make sure that we all vote “yes” on this bill.
Mr. SMITH of Missouri. Mr. Speaker, I am prepared to close, and I reserve the balance of my time.
Mr. THOMPSON of California. Mr. Speaker, I yield myself the balance of my time to close.
Mr. Speaker, this bill is about basic fairness. When Americans lose their homes to wildfires or other disasters, the last thing they should face is a tax bill on the help they received to rebuild that home.
My constituents in northern California had to fight for that relief. Families in Los Angeles should not have to do the same, nor should they in Colorado, Hawaii, or anyplace else.
protections permanent so no disaster victim has to come back to Congress for relief ever again.
Mr. Speaker, this legislation is rightfully named after our former colleague and friend, Doug LaMalfa, who worked hard to protect his fire victims. We should pass this bill.
Mr. Speaker, I urge everyone to vote “yes,” and I yield back the balance of my time.
Mr. SMITH of Missouri. Mr. Speaker, I yield myself the balance of my time to close.
Mr. Speaker, in 2024, Congress acted to provide critical tax relief for Americans hit hard by natural disasters. The goal was clear: Provide relief to those who need it most.
continue ensuring victims of natural disasters, including wildfires, continue to receive the relief that they deserve and the resources they desperately need to recover and rebuild.
appropriately pay tribute to our late colleague, Mr. LaMalfa, on an issue that was such a passion for him.
Mr. Speaker, I encourage my colleagues to support this legislation, and I yield back the balance of my time.
The SPEAKER pro tempore (Mr. Hurd of Colorado). The question is on the motion offered by the gentleman from Missouri (Mr. Smith) that the House suspend the rules and pass the bill, H.R. 5366, as amended.
The question was taken; and (two-thirds being in the affirmative) the rules were suspended and the bill, as amended, was passed.
A motion to reconsider was laid on the table.