The record

LegislationLegislation· Sep 2026
HR 5366 Signed into law

Sponsored by W. Gregory Steube (R)

Doug LaMalfa Federal Disaster Tax Relief Certainty Act

Extends tax breaks for disaster losses and wildfire relief payments through 2026.

Tradeoff

Allows people in federally declared disaster areas to deduct uninsured casualty losses on their taxes. Also lets wildfire victims exclude relief payments from taxable income, without offsetting cuts elsewhere.

What's in it

See official bill text

Reduces federal revenues by $408 million over 2026-2031 and $408 million over 2026-2036.

The bill allows disaster victims to claim tax deductions and exclusions that otherwise would not be available, reducing the taxes they owe and therefore reducing the federal government's tax receipts by $408 million over the 11-year period.

H.R. 5366, Doug LaMalfa Federal Disaster Tax Relief Certainty Act · Apr 2026

Passed the House by on April 27, 2026. Passed the Senate by on August 7, 2026 — signed into law on September 11, 2026.

  1. House

    Introduced

    (Sep 15, 2025)

  2. House

    Committee on Ways and Means(Sep 15, 2025)

  3. House

    The Committee on Ways and Means voted to send it to the floor

    Reported 43 - 0(Mar 25, 2026)

    Committee report H. Rept. 119-605.

  4. House

    Passage of the bill

    Passed by (Apr 27, 2026)

    No individual votes were recorded.

  5. Senate

    Received from the House

    on Finance(Apr 28, 2026)

  6. Senate

    Passage of the bill

    Passed by (Aug 7, 2026)

    No individual votes were recorded.

  7. Senate

    Taken away from the Committee on Finance

    Discharged(Aug 7, 2026)

  8. House

    Sent to the President

    (Sep 3, 2026)

  9. White House · Signature

    Signed

    Donald Trump (R)

  10. Enacted

    Became law(Sep 11, 2026)