# 119-hr-5366: Doug LaMalfa Federal Disaster Tax Relief Certainty Act

119-hr-5366, Doug LaMalfa Federal Disaster Tax Relief Certainty Act, is a 119th Congress bill sponsored by Rep. Steube, W. Gregory [R-FL-17] (R-FL); status became_law; PRIA reads it as touching household money (as of 2026-09-23).

- Canonical: https://policyrisk.com/legislation/119-hr-5366
- As of: 2026-09-23
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-5366
- Congress: 119
- Title: Doug LaMalfa Federal Disaster Tax Relief Certainty Act
- Status: became_law
- Introduced: 2025-09-15
- Sponsor: Rep. Steube, W. Gregory [R-FL-17] (R-FL)
- Cosponsors: 14
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-23

## Summary

**Provides targeted tax relief for people who lose property in major disasters.** It rewrites casualty-loss rules to let more disaster losses count and creates a tax exclusion for certain wildfire relief payments. - Households with disaster damage see a new "qualified net disaster loss" rule that changes how casualty deductions are calculated so more of a loss can be claimed, and it lowers the general dollar floor to $100 while allowing a $500 floor for qualified disaster-related losses. - Taxpayers who do not itemize can claim the portion of the casualty deduction that comes from a qualified net disaster loss. This change applies to taxable years beginning after December 31, 2024. - People who receive certain wildfire relief payments do not have to include them in gross income for federally declared forest or range fires. The exclusion covers disasters declared after December 31, 2014 and before January 1, 2027 and bars double benefits by denying deductions, credits, or basis increases for amounts excluded.

## Cosponsors (14)

- Rep. Thompson, Mike [D-CA-4] (D-CA), 2025-09-15T00:00:00.000Z
- Rep. LaMalfa, Doug [R-CA-1] (R-CA), 2025-09-15T00:00:00.000Z
- Rep. Panetta, Jimmy [D-CA-19] (D-CA), 2025-09-15T00:00:00.000Z
- Rep. Vindman, Eugene Simon [D-VA-7] (D-VA), 2025-09-30T00:00:00.000Z
- Rep. Neguse, Joe [D-CO-2] (D-CO), 2025-10-08T00:00:00.000Z
- Rep. Min, Dave [D-CA-47] (D-CA), 2025-12-18T00:00:00.000Z
- Rep. Crow, Jason [D-CO-6] (D-CO), 2025-12-18T00:00:00.000Z
- Rep. Tokuda, Jill N. [D-HI-2] (D-HI), 2026-01-08T00:00:00.000Z
- Rep. Donalds, Byron [R-FL-19] (R-FL), 2026-03-24T00:00:00.000Z
- Rep. Bilirakis, Gus M. [R-FL-12] (R-FL), 2026-03-25T00:00:00.000Z
- Rep. Diaz-Balart, Mario [R-FL-26] (R-FL), 2026-03-25T00:00:00.000Z
- Rep. Moore, Gwen [D-WI-4] (D-WI), 2026-03-25T00:00:00.000Z
- Rep. Bergman, Jack [R-MI-1] (R-MI), 2026-04-09T00:00:00.000Z
- Rep. Wilson, Joe [R-SC-2] (R-SC), 2026-04-09T00:00:00.000Z

## Provisions PRIA read

- More tax relief after major disasters: benefit, high. Starting with tax years that begin after December 31, 2024, the law expands how you deduct disaster losses. For personal losses from a Presidential major disaster with an incident period starting December 28, 2019 through December 31, 2026, a $500 floor applies. For other personal casualty losses,…
- Wildfire relief payments not taxed: benefit, medium. For payments received in tax years that begin after December 31, 2025, you do not include qualified wildfire relief payments in income. These payments can cover losses, extra living costs, lost wages (not your regular employer-paid wages), injury, death, or emotional distress. The wildfire must be…
- Old disaster tax rules end: cost, low. For tax years that start after December 31, 2024, two earlier disaster tax relief rules named in prior laws no longer apply. If you planned to use those old rules, you cannot use them for those later years.

## Related bills

- 119-hr-9877: Health Equity and Accountability Act of 2026
- 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act
- 119-hr-909: Crime Victims Fund Stabilization Act of 2025
- 119-hr-3514: Improving Seniors’ Timely Access to Care Act of 2025
- 119-hr-452: Miracle on Ice Congressional Gold Medal Act

## Sources
- [119-hr-5366 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/5366)

## Related
- [119-hr-9877: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-hr-9877)
- [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842)
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [119-hr-909: Crime Victims Fund Stabilization Act of 2025](https://policyrisk.com/legislation/119-hr-909)
- [119-hr-3514: Improving Seniors’ Timely Access to Care Act of 2025](https://policyrisk.com/legislation/119-hr-3514)
- [119-hr-452: Miracle on Ice Congressional Gold Medal Act](https://policyrisk.com/legislation/119-hr-452)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-5366 (as of 2026-09-23).