PSI Sci

Before you vote › Federal bills

H.R. 5366: Doug LaMalfa Federal Disaster Tax Relief Certainty Act

119th Congress · introduced 2025-09-15 · Taxation · Latest: Became Public Law No: 119-108.

federal

What does this mean?

Official title

Doug LaMalfa Federal Disaster Tax Relief Certainty Act

Plain 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.

Congressional Research Service summary (Public Law), quoted unchanged (nonpartisan). Read the source.

What a vote does

A “Yea” vote

If it passes both chambers and is signed, it becomes law.

A “Nay” vote

If it is not passed, current law stays as it is.

PSI Sci description of the legislative step (not an opinion).

What does this mean? (plain words)

Official text

Doug LaMalfa Federal Disaster Tax Relief Certainty Act

Source: Congressional Research Service summary (Public Law)

AI explanation – may be wrong, check the official text

No AI explanation yet. It takes up to a minute to write and is then saved for everyone.

Limited to a few requests an hour per person.

The strongest published arguments

Arguments for (supporters)

Needs sources: no published arguments on this side yet. We only show items backed by a published source. Suggest one.

Arguments against (opponents)

Needs sources: no published arguments on this side yet. We only show items backed by a published source. Suggest one.

Alternatives

Needs sources: no published alternatives yet (for example a different bill, a law instead of an amendment, or keeping current law). We only show items backed by a published source. Suggest one.

Officials and money

Sponsor: Rep. Steube, W. Gregory [R-FL-17] · 14 cosponsors

Money: CBO cost estimate: H.R. 5366, Doug LaMalfa Federal Disaster Tax Relief Certainty Act (2026-04-21) No linked contracts or vendors yet.

Words on this page, explained (1)
Statute
A written law passed by a legislature. A statute can be changed by a later law; changing a constitution needs an amendment.

Plain meanings written from linked sources. All words.

Sources

Record fed-us-cong119-hr5366 · catalog fed-us-congress-bills-cong119 · updated 2026-11-03 by psicol fed-bills