WHAT THE LAW DOINCongress, in plain words

H.R. 5366 · 119th Congress · Public Law 119-108

Doug LaMalfa Federal Disaster Tax Relief Certainty Act

Became lawTaxation
IntroducedSep 15, 2025
Passed HouseApr 27, 2026
Passed SenateAug 7, 2026
To PresidentSep 3, 2026
Became lawSep 11, 2026

How this bill changes the law

Sourced

H.R. 5366 changed 1 section of existing law, and created 1 new provision of its own. Read from the bill text in its final form, as sent to the President.

26 U.S.C. 165

New provisions of the bill's own

  • Sec. 3 Codification and extension of exclusion from gross income of compensation for losses or damages resulting from certain wildfires
What the words changed: every change, in place (1)

Today's wording of each part of the law, with what was struck out and added. Each change also gives the bill's own instruction, word for word.

  1. 26 U.S.C. 165(h)added (6)by H.R. 5366 Sec. 2(a)

    (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.

    The bill says: Section 165(h) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

    Bill text · Current law (26 U.S.C. 165)

From the bill's official text on GovInfo and the U.S. Code, latest edition, which may not yet show changes made since.

What it does

Sourced

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.

Official summary by the Congressional Research Service (Public Law, Sep 11, 2026).

Our plain-language breakdown, with what it means for you and the case for and against, is written once a bill starts to move.

What has happened

Sourced
  1. 2026-09-11Became Public Law No: 119-108.Library of Congress
  2. 2026-09-11Became Public Law No: 119-108.Library of Congress
  3. 2026-09-11Signed by President.Library of Congress
  4. 2026-09-11Signed by President.Library of Congress
  5. 2026-09-03Presented to President.House floor actions
  6. 2026-09-03Presented to President.Library of Congress
  7. 2026-08-10Message on Senate action sent to the House.Senate
  8. 2026-08-07Passed Senate without amendment by Unanimous Consent. (consideration: CR S4547)Senate
  9. 2026-08-07Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.Library of Congress
  10. 2026-08-07Senate Committee on Finance discharged by Unanimous Consent.Senate
  11. 2026-08-07Senate Committee on Finance discharged by Unanimous Consent.Library of Congress
  12. 2026-04-28Received in the Senate and Read twice and referred to the Committee on Finance.Senate
  13. 2026-04-27Motion to reconsider laid on the table Agreed to without objection.House floor actions
  14. 2026-04-27On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3107-3108)House floor actions
  15. 2026-04-27Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3107-3108)Library of Congress
  16. 2026-04-27DEBATE - The House proceeded with forty minutes of debate on H.R. 5366.House floor actions
  17. 2026-04-27Considered under suspension of the rules. (consideration: CR H3107-3110)House floor actions
  18. 2026-04-27Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.House floor actions
  19. 2026-04-09Placed on the Union Calendar, Calendar No. 525.House floor actions
  20. 2026-04-09Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-605.House floor actions
  21. 2026-04-09Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-605.Library of Congress
  22. 2026-03-25Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 43 - 0.House committee actions
  23. 2026-03-25Committee Consideration and Mark-up Session HeldHouse committee actions
  24. 2025-09-15Referred to the House Committee on Ways and Means.House floor actions
  25. 2025-09-15Introduced in HouseLibrary of Congress
  26. 2025-09-15Introduced in HouseLibrary of Congress

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After it became law

Sourced

Nothing in the Federal Register names Public Law 119-108 yet (checked Oct 27, 2026). Many laws need no new rules: they set penalties, name a building, or fund something directly.

Cosponsors

  • Jack Bergman R-MI-1
  • Gus M. Bilirakis R-FL-12
  • Jason Crow D-CO-6
  • Mario Diaz-Balart R-FL-26
  • Byron Donalds R-FL-19
  • Rep. Doug LaMalfa R-CA-1
  • Dave Min D-CA-47
  • Gwen Moore D-WI-4
  • Joe Neguse D-CO-2
  • Jimmy Panetta D-CA-19
  • Mike Thompson D-CA-4
  • Jill N. Tokuda D-HI-2
  • Eugene Simon Vindman D-VA-7
  • Joe Wilson R-SC-2