Doug LaMalfa Federal Disaster Tax Relief Certainty Act

Hozzl · 2026-05-01T06:53:28Z

Explore the details of House Bill 5366 Doug LaMalfa Federal Disaster Tax Relief Certainty Act currently in Congress. Get insights into its purpose, current status, sponsors, and potential impact on Taxation. Stay informed on legislative developments.

5/1/2026, 6:53 AM

Summary of Bill HR 5366

The bill titled "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," designated as H.R. 5366 in the 119th Congress, introduced on September 15, 2025, aims to make changes to the tax code related to personal casualty losses from major disasters and the exclusion of income from compensation for losses or damages caused by specific wildfires.

Congressional Summary of HR 5366

Doug LaMalfa Federal Disaster Tax Relief Certainty Act

This bill 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 bill 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 bill 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 bill also provides statutory authority for several related tax rules.

Read the Full Bill

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Current Status of Bill HR 5366

Bill HR 5366 is currently in the status of Introduced to Senate since April 28, 2026. Bill HR 5366 was introduced during Congress 119 and was introduced to the House on September 15, 2025. Bill HR 5366's most recent activity was Received in the Senate and Read twice and referred to the Committee on Finance. as of April 28, 2026

Bipartisan Support of Bill HR 5366

Total Number of Sponsors

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Republican Sponsors

Unaffiliated Sponsors

Total Number of Cosponsors

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Policy Area and Potential Impact of Bill HR 5366

Primary Policy Focus

Taxation

Alternate Title(s) of Bill HR 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.

Comments

Sariyah Fitzgerald

841

2 months ago

I think this bill is good for us. It might help with stuff.

Loretta Batchelor

921

1 month ago

I am so sad to see the devastation caused by natural disasters in our country. That's why I fully support this bill. It provides much-needed tax relief for those affected by disasters, giving them some certainty during such difficult times. This bill will help families and communities recover and rebuild after facing such hardships. It's important that we come together to support each other in times of need. Did you know that this bill also includes provisions for small businesses affected by disasters? It's great to see support for all those impacted. #DisasterTaxReliefAct

Lukas May

957

1 month ago

I don't like this new bill, it's gonna mess with my taxes and I ain't happy about it. This thing is gonna make things harder for folks like me who are just trying to get by. I don't see how this is gonna help anyone in the long run. It's just gonna cause more problems for us regular folks.