119th Congress · introduced in the House · Sep 15, 2025
Doug LaMalfa Federal Disaster Tax Relief Certainty Act
Official title from Congress.gov
Latest action (Sep 11, 2026): Became Public Law No: 119-108.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Public Law (Sep 11, 2026) · 2 versions published
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.
Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Became Public Law No: 119-108.
Became Public Law No: 119-108.
Signed by President.
Signed by President.
Presented to President.
Presented to President.
Message on Senate action sent to the House.
Passed Senate without amendment by Unanimous Consent. (consideration: CR S4547)
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
Senate Committee on Finance discharged by Unanimous Consent.
Senate Committee on Finance discharged by Unanimous Consent.
Received in the Senate and Read twice and referred to the Committee on Finance.
Motion to reconsider laid on the table Agreed to without objection.
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3107-3108)
Passed/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)
DEBATE - The House proceeded with forty minutes of debate on H.R. 5366.
Considered under suspension of the rules. (consideration: CR H3107-3110)
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Disaster relief and insurance · Fires · Forests, forestry, trees · Income tax deductions · Natural disasters
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsPlaced on the Union Calendar, Calendar No. 525.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-605.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-605.
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 43 - 0.
Committee Consideration and Mark-up Session Held
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Actions from Congress.gov, newest first.
Coverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 23, 2026.
8 citations.
NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES · lobbying firm or registrant: NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 21, 2026 · issue area: Disaster Planning/Emergencies
$520,000
Spent on own lobbying
…pment to improve the understanding of how the public receives, interprets, and responds to and values hurricane forecasts and warnings, and for other purposes. H.R.5366 - To amend the Internal Revenue Code of 1986 to codify and extend the rules for personal casualty losses arising from major disasters and the rules for the exc…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
BERKSHIRE HATHAWAY ENERGY · lobbying firm or registrant: THE WASHINGTON TAX & PUBLIC POLICY GROUP
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 15, 2026 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
Issues related to IRC code sections 45Y, 48E, and 45X. (H.R. 8780) Issues related to tax treatment for payments to wildfire victims (H.R. 5225, S. 3372, H.R. 5366, H.R. 7825).
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES · lobbying firm or registrant: NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Disaster Planning/Emergencies
$540,000
Spent on own lobbying
…pment to improve the understanding of how the public receives, interprets, and responds to and values hurricane forecasts and warnings, and for other purposes. H.R.5366 - To amend the Internal Revenue Code of 1986 to codify and extend the rules for personal casualty losses arising from major disasters and the rules for the exc…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
BERKSHIRE HATHAWAY ENERGY · lobbying firm or registrant: THE WASHINGTON TAX & PUBLIC POLICY GROUP
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 8, 2026 · issue area: Taxation/Internal Revenue Code
$40,000
Paid to lobbying firm
Issues related to IRC code sections 45Y, 48E, and 45X. (H.R. 8780) Issues related to tax treatment for payments to wildfire victims (H.R. 5225, S. 3372, H.R. 5366, H.R. 7825).
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES · lobbying firm or registrant: NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Disaster Planning/Emergencies
$506,440
Spent on own lobbying
…pment to improve the understanding of how the public receives, interprets, and responds to and values hurricane forecasts and warnings, and for other purposes. H.R.5366 - To amend the Internal Revenue Code of 1986 to codify and extend the rules for personal casualty losses arising from major disasters and the rules for the exc…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
BERKSHIRE HATHAWAY ENERGY · lobbying firm or registrant: THE WASHINGTON TAX & PUBLIC POLICY GROUP
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 17, 2026 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
Issues related to IRC code sections 45Y, 48E, and 45X. Issues related to tax treatment for payments to wildfire victims (H.R. 5225, S. 3372, H.R. 5366, H.R. 7825). Issues related to a tax credit for electricity transmission.
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES · lobbying firm or registrant: NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 16, 2026 · issue area: Disaster Planning/Emergencies
$465,758
Spent on own lobbying
…pment to improve the understanding of how the public receives, interprets, and responds to and values hurricane forecasts and warnings, and for other purposes. H.R.5366 - To amend the Internal Revenue Code of 1986 to codify and extend the rules for personal casualty losses arising from major disasters and the rules for the exc…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES · lobbying firm or registrant: NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 21, 2025 · issue area: Disaster Planning/Emergencies
$442,147
Spent on own lobbying
…pment to improve the understanding of how the public receives, interprets, and responds to and values hurricane forecasts and warnings, and for other purposes. H.R.5366 - To amend the Internal Revenue Code of 1986 to codify and extend the rules for personal casualty losses arising from major disasters and the rules for the exc…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing