HR 5366 · 119th CongressPassed Housecongress.gov ↗

Doug LaMalfa Federal Disaster Tax Relief Certainty Act

What this bill does

AI plain-language summary

This bill changes tax rules to help people affected by major disasters. It extends a tax deduction that lets people who suffered property losses in federally declared disaster areas deduct those losses on their taxes, covering disasters that start before January 1, 2027. It also extends a rule that lets people who receive payments related to wildfire relief avoid paying income taxes on that money, applying to wildfires declared federal disasters after 2014 and before 2027, no matter when the payments are actually received. The bill also provides official legal backing for several related tax rules.

Introduced

September 15, 2025

Policy Area

Taxation

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