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Congressional Daily Record
This section captures a formal floor step rather than a policy debate. It mentions legislation such as Doug LaMalfa Federal Disaster Tax Relief Certainty Act, members such as Rafael Edward Cruz.
Official title: Unanimous Consent Requests (Executive Session)
Issued
August 6, 2026
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Download official Senate Record PDFReturn to issue contextMr. CRUZ. Mr. President, I rise today to speak about the critical need for disaster relief in my home State of Texas for a Texas community that was devastated by historic wildfires. I will seek to improve the pending Disaster Tax Relief Act being considered by the Senate to address that acute need in Texas.
needed elsewhere. I would like to speak directly to the families of Spokane, WA, who have lost their homes, their livelihoods, their sense of security. The people of Texas stand with you, and we are profoundly grateful to the firefighters and first responders risking their lives to protect their neighbors. That is a pain families in Texas know all too well.
In 2024, Texas witnessed truly horrific wildfires. The Smokehouse Creek fire was the single largest wildfire in the history of the State of Texas. It killed two people. It burned more than 1 million acres. It destroyed more than 500 homes and businesses, and it killed approximately 15,000 cattle.
wildfires ever to strike the Texas Panhandle. It burned more than 140,000 acres. Despite the horror and the destructiveness of these fires, they were not treated as qualified wildfire disasters under Federal law.
taxes, which dramatically reduces the scope and effectiveness of the badly needed relief. Victims of other catastrophic wildfires do not incur such penalties on the relief they receive.
Disaster relief is important. I am proud to support disaster relief. Americans step in and help their fellow Americans in times of crisis. But disaster relief must be fair. Disaster relief cannot demonstrate favoritism, choosing some recipients as more worthy or luckier than others.
My amendment does something very simple. It includes in this disaster relief bill the worst wildfire in the history of the State of Texas. On any reasonable argument on the merits, the Texas Panhandle wildfires deserve to be included.
congressional terms, quite small: $31 million is what this addition costs. In this body, $31 million is a sum that is usually too small even to be written down. Moreover, the House of Representatives and, in particular, the chairman of the Ways and Means Committee has explicitly committed that if and when we add this disaster bill, that the House, in September when they return, will take it up and pass it.
So this is the path, No. 1, to passing this disaster bill—which I very much want to do—but No. 2, to doing so in a way that does not unfairly leave out the Texans, the victims of the largest wildfire in the history of Texas. We have got to do both.
pass my amendment to the Doug LaMalfa Federal Disaster Tax Relief Certainty Act to designate the Smokehouse Creek fire and the Windy Deuce fire as qualified wildfire disasters, ensuring that relief payments to those affected receive the same Federal tax treatment as victims of other qualified wildfires.
Texans receive the same treatment as other victims of wildfires. And I would note that if my colleagues choose not to accept the amendment, the alternative is going to be that nothing passes. That is not an alternative that is good for anybody, and so my hope is that common sense will prevail.
Mr. President, as if in legislative session and notwithstanding rule XXII, I ask unanimous consent that the Finance Committee be discharged from further consideration of H.R. 5366, and the Senate proceed to its immediate
consideration. I further ask that the Cruz amendment at the desk be considered and agreed to; that the bill, as amended, be considered read a third time and passed; and that the motion to reconsider be considered made and laid upon the table.
The ACTING PRESIDENT pro tempore. Is there objection?
Mr. WYDEN. Reserving the right to object.
The ACTING PRESIDENT pro tempore. The Senator from Oregon. Mr. WYDEN. Mr. President, earlier this week my home State set a new devastating record: Over 2 million acres in Oregon have burned in wildfires across our State this summer. That is the most in recorded history with 2 more months of fire season to go. Thousands of Oregonians have been under evacuation orders or are preparing to be. Our whole State is blanketed in thick smoke, making for some of the worst air quality in the world. Many have lost their homes, their livestock, their businesses, and livelihoods. When you lose your home in a wildfire, the last thing you should be worried about is being hit by a massive tax bill. The bipartisan tax relief bill being considered on the bill today would give the people of my State affected by these blazes some peace of mind. It would lift a massive tax burden and deliver financial relief to every American impacted by a federally declared natural disaster.
but Senator Cruz' amendment would derail a bipartisan proposal entirely. His amendment threatens the lifeline assistance in this bill for Americans that lose their home during a natural disaster.
declared disasters like Hurricane Sandy. Now he comes to the floor to hold the bill hostage in order to send money to his State for his own priorities while Donald Trump holds up disaster funding for Oregon wildfire victims.
bipartisan basis. Now the Senate must do its job, and that is why I am offering up this version of legislation that has already passed through the House.
So, Mr. President, therefore, I ask the Senator to modify his request so that the Finance Committee be discharged from further consideration of H.R. 5366 and the Senate proceed to its immediate consideration; further, that the bill be considered read a third time and passed, and that the motion to reconsider be considered made and laid upon the table.
The ACTING PRESIDENT pro tempore. Is there objection to the modification?
Mr. CRUZ. Reserving the right to object.
The ACTING PRESIDENT pro tempore. The Senator from Texas.
Mr. CRUZ. I would note that I agree with virtually every word that was said by the Senator from Oregon. I agree that this tax treatment taxing someone on a disaster relief settlement from, say, the power company that caused the fire—giving someone a big tax bill for that relief that they are entitled to, it is unfair; it is wrong. I am enthusiastic about passing this bill and passing it now.
because just like the citizens of Oregon who suffered devastating losses, just like the citizens of California, just like the citizens of Washington State who suffered devastating losses, there were also thousands upon thousands of Texans who suffered devastating losses. And my proposal is very simple: Let's be fair. Let's not exclude the Texans. Let's provide the relief that is right and just to everyone who has been impacted by these devastating wildfires.
urgency to pass this. I want you to understand that—everyone watching—there are two paths that we can go down. One path is when I decline to make this modification, the Senator from Oregon could say nothing, could just be quiet, and then the Presiding Officer would say, “No objection is heard,” and this bill would pass the Senate with the Texans included so it would be fair. It would not be excluding people that are similarly situated. It would be treating everyone fairly, and it would go to the House.
the chairman of the Ways and Means Committee, the committee that has jurisdiction over this, to take this up and pass it. So if the Senator from Oregon chooses simply to say nothing, this bill moves on its way, and it is substantially closer to being signed into law and giving actual relief to the victims of these wildfires. However, the other path—and folks in the Gallery should listen for two words the Senator from Oregon says, “I object.” What will happen is the bill dies. It doesn't pass. The victims in Texas get no relief; the victims in Oregon get no relief; the victims in California get no relief; the victims in Washington State get no relief.
I don't understand why that is a good outcome. I think that is a terrible outcome. But the Senator from Oregon has complete control over which of those two paths we go down.
I will not modify my request.
The ACTING PRESIDENT pro tempore. The objection to the modification is heard.
Is there objection to the original request?
Mr. PADILLA. Reserving the right to object.
The ACTING PRESIDENT pro tempore. The Senator from California.
Mr. PADILLA. Mr. President, colleagues, this disaster bill, this disaster tax bill includes important bipartisan legislation that I introduced with Senators Lummis, Wyden, and Sheehy to extend a critical tax provision for disaster survivors that we enacted into law last Congress. Two years ago, my Protect Innocent Victims of Taxation After Fire Act made an important update to our Tax Code.
suffered from wildfires received the full compensation that they were awarded in courts to rebuild their lives.
and so Congress must extend the same important financial protection to survivors of more recent wildfires.
That is what the House-passed version of the bill would do. But to be clear, disaster settlement funds are not income. They are not a financial windfall. They are certainly not winning the lottery. What they are is compensation, partial compensation in most cases, for what has been lost.
been impacted by the Eaton and Palisades fires 1\1/2\ years ago; it is also for those victims in Oregon and Hawaii and other communities across the country that have experienced similar disasters.
country have access to the full value of their settlement without any unfair tax burden. It is common sense, and it is a bipartisan solution to protect Americans at the most difficult time of their lives.
We should pass this legislation now. Let's not keep survivors waiting, worrying, and wondering about their financial future any longer.
partnership, as well as my colleague Representative Mike Thompson in the House for his steadfast leadership on this issue.
was such a critical part of this effort. The House fittingly named this bill in his honor because it reflects the tireless leadership he brought to these issues impacting disaster-stricken communities throughout his career. He and I first served together in the California State Senate and then again here—he in the House; I in the Senate.
version of the measure and allow survivors to begin to rebuild their lives without unnecessary fear or delay.
Thank you.
The PRESIDING OFFICER. Is there objection to the original request?
The Senator from Oregon.
Mr. WYDEN. I object to the Cruz request, and I want to take note of the floor right now because our proposal
has bipartisan support on the floor this morning. In other words, talking about who has been trying to bring people together and the like, our proposal on this floor—the Senator from Florida, the Senator from California, the Senator from Oregon—is a bipartisan proposal. The Senator from Texas is not on the floor with bipartisan support.
That is why I object to the Cruz proposal, and I object again.
The PRESIDING OFFICER. The objection is heard.
The Senator from Florida.
Mr. SCOTT of Florida. First off, I rise to recognize all my colleagues that have spoken about the importance of disaster relief, and I think we all want to make sure we help our States. Right now, I rise in support of the Doug LaMalfa Federal Disaster Tax Relief Certainty Act.
Florida is no stranger to natural disasters. As we speak, we are in the middle of hurricane season, which started June 1. When I was Governor, I wanted Florida to be the national model for disaster relief. We prioritized preparedness, safety, and quick action. But once the storms pass, you know, like anyplace else, Florida is in the same position. Floridians had to rebuild. Families lost homes. Some lost everything they had.
entire life, you shouldn't have to worry about a rising tax bill. That is why I helped lead this bipartisan bill and previous bills to provide not just Floridians but all Americans all across this country tax relief after disaster strikes, including Texans and Oregonians.
together; they don't need the government taking a cut of the money they need. This bill just gives certainty of necessary tax relief to victims of natural disasters so they can focus on getting back on track and not worrying about the IRS.
than hurricanes. It is not just about hurricanes; this bill helps families affected by all natural disasters, including wildfires, tornadoes, earthquakes, and any other scenario that can be declared a Federal disaster.
It is good for the entire country. It is a bipartisan bill, and it is a tribute to Doug LaMalfa, who passed away earlier this year.
shouldn't be an obstacle to their recovery. By passing this bill, we will make it easier to rebuild the American dream when hardships strike.
I am not going to give up. I look forward to continuing to work with my colleagues, including with my friend from Texas, to get this bill across the finish line for every Floridian and every American. I recognize the issue he is dealing with, and I look forward to working with him to try to solve the issues Texans are looking at right now.
I yield the floor
The PRESIDING OFFICER (Mrs. Moody). The Senator from New Hampshire.