Doug LaMalfa Federal Disaster Tax Relief Certainty Act
Also known as Federal Disaster Tax Relief Act of 2025
Where it stands
- Introduced9/15/25
- Passed HousePassed 4/27/26
- SenatePassed 8/7/26
- PresidentSigned 9/11/26
- LawPublic Law 119-108
Passed the House by voice vote on April 27, 2026. Passed the Senate by unanimous consent on August 7, 2026. Became Public Law 119-108 on September 11, 2026.
Passed by voice vote or unanimous consent — no individual positions were recorded.
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.
What happens next
Became Public Law 119-108.
All actions (20)
- 9/15/25Introduced in House
- 9/15/25Referred to the House Committee on Ways and Means.
- 3/25/26Committee Consideration and Mark-up Session Held
- 3/25/26Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 43 - 0.
- 4/9/26Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-605.
- 4/9/26Placed on the Union Calendar, Calendar No. 525.
- 4/27/26Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- 4/27/26Considered under suspension of the rules. (consideration: CR H3107-3110)
- 4/27/26DEBATE - The House proceeded with forty minutes of debate on H.R. 5366.
- 4/27/26Passed/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)
- 4/27/26On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3107-3108)
- 4/27/26Motion to reconsider laid on the table Agreed to without objection.
- 4/28/26Received in the Senate and Read twice and referred to the Committee on Finance.
- 8/7/26Senate Committee on Finance discharged by Unanimous Consent.
- 8/7/26Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
- 8/7/26Passed Senate without amendment by Unanimous Consent. (consideration: CR S4547)
- 8/10/26Message on Senate action sent to the House.
- 9/3/26Presented to President.
- 9/11/26Signed by President.
- 9/11/26Became Public Law No: 119-108.