19
23

Doug LaMalfa Federal Disaster Tax Relief Certainty Act

4/10/2026, 6:08 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.

Current Status of Bill HR 5366

Bill HR 5366 is currently in the status of Bill Introduced since September 15, 2025. 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 Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 43 - 0. as of March 25, 2026

Bipartisan Support of Bill HR 5366

Total Number of Sponsors
1
Democrat Sponsors
0
Republican Sponsors
1
Unaffiliated Sponsors
0
Total Number of Cosponsors
38
Democrat Cosponsors
25
Republican Cosponsors
13
Unaffiliated Cosponsors
0

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.
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 profile image

Sariyah Fitzgerald

734

17 days ago

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

Loretta Batchelor profile image

Loretta Batchelor

820

3 days 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