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H.R. 5366119th CongressTaxation
Doug LaMalfa Federal Disaster Tax Relief Certainty Act
Sponsored by Rep. W. Gregory Steube (R-FL) · 14 active : 6 Republicans, 8 Democrats
Latest action: Became Public Law No: 119-108.
Where it standsBecame law44 representatives score as swing votes
Became law
- House: passedApr 27, 2026
- Senate: passedAug 7, 2026
- President: Signed into lawSep 11, 2026
Summary
, via Congress.govDoug 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
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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.
Committees and subjects
Committees
- House Committee on Ways and Means · HouseReported by · Markup by · Referred to
- Senate Committee on Finance · SenateDischarged from · Referred to
Subjects
- Disaster relief and insurance
- Fires
- Forests, forestry, trees
- Income tax deductions
- Natural disasters
How the Senate breaks down
- 9Swing 70–100
- 62Middle 30–70
- 29Entrenched 0–30
Members fall into . All 100 senators have enough data to score. The bill is not before the Senate right now; these scores show where members would stand.
Key players in the Senate
Ranked by swing score, 0–100 · swing-v2, directional: only movement toward the other party counts, so members who sit further from the center than their party no longer score as swing votes.
Bars show each input from 0 to 100: ideology gap, scorecard gap, . is the seat’s partisan lean, and shows how much of the input data a score has.
Similar past votes, Senate
Earlier behind swing-v3’s inputLoading similar votes
Cosponsors
14 activeShow all 14 cosponsors
- Doug LaMalfa (R-CA-1)
- Jimmy Panetta (D-CA-19)
- Mike Thompson (D-CA-4)
- Eugene Simon Vindman (D-VA-7)
- Joe Neguse (D-CO-2)
- Dave Min (D-CA-47)
- Jason Crow (D-CO-6)
- Jill N. Tokuda (D-HI-2)
- Byron Donalds (R-FL-19)
- Gus M. Bilirakis (R-FL-12)
- Gwen Moore (D-WI-4)
- Mario Diaz-Balart (R-FL-26)
- Jack Bergman (R-MI-1)
- Joe Wilson (R-SC-2)
How the swing score works
Ideology gapHow far a member’s DW-NOMINATE voting score sits from their party’s median in the same chamber.
Scorecard gapHow far their Heritage Action and LCV ratings stray from their party’s average, using the groups’ votes on similar bills where available.
Cross-pressureHow strongly their district or state leans toward the other party, from our own computed partisan lean.
Similar votesHow often they voted against their own party on earlier roll calls about this bill or similar ones.
Committee bonusMembers of the committees handling the bill decide whether it moves, so they get a boost.
Cosponsor checkThe sponsor and active cosponsors have already committed, so they drop toward entrenched.
