House bill · 119th Congress · Public Law 119-108
Doug LaMalfa Federal Disaster Tax Relief Certainty Act
Became law on Sep 11, 2026.
Official title: 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 exclusion from gross income of compensation for losses or damages resulting from certain wildfires.
Open in Bill Explorer →Where it went
- IntroducedSep 15, 2025
- Committee actionMar 25, 2026
- Passed HouseApr 27, 2026 · by voice vote
- Passed SenateAug 7, 2026 · by unanimous consent
- To the PresidentSep 3, 2026
- Became lawSep 11, 2026
Latest action: Sep 11, 2026 — Became Public Law No: 119-108.
Cost and committee reports
Official records Congress.gov attaches to H.R. 5366.
- CBO cost estimateThe Congressional Budget Office published “H.R. 5366, Doug LaMalfa Federal Disaster Tax Relief Certainty Act” on April 21, 2026. CBO’s description reads “As reported by the House Committee on Ways and Means on April 9, 2026”.Read the CBO estimate ↗Source: Congressional Budget Office, April 21, 2026 ↗
Evidence
- Field in the Congress.gov record
- cboCostEstimates
- CBO publication
- https://www.cbo.gov/publication/62372
- CBO publication date
- April 21, 2026
- Congress.gov bill record
- H.R. 5366, 119th Congress
- Congress.gov API record
- https://api.congress.gov/v3/bill/119/hr/5366
- Record last updated by Congress.gov
- September 21, 2026
- PORKER copy retrieved
- September 24, 2026
- Stored copy, SHA-256 of the file
714ecffd50f417b736896e2db0d5f9dc0d3e7cf3308462de023042a12bcf5fc0
PORKER links to the estimate and does not repeat its dollar figures. Each estimate is for the version of the bill its description names; the bill may have changed since.
- Committee reportCongress.gov lists 1 committee report for this bill: H. Rept. 119-605 ↗. The Congress.gov committee record lists a “Reported By” entry for the Ways and Means Committee on April 9, 2026.Source: Congress.gov, reported April 9, 2026 ↗
Evidence
- Field in the Congress.gov record
- committeeReports
- Report API records
- https://api.congress.gov/v3/committee-report/119/HRPT/605
- Congress.gov bill record
- H.R. 5366, 119th Congress
- Congress.gov API record
- https://api.congress.gov/v3/bill/119/hr/5366
- Record last updated by Congress.gov
- September 21, 2026
- PORKER copy retrieved
- September 24, 2026
- Stored copy, SHA-256 of the file
714ecffd50f417b736896e2db0d5f9dc0d3e7cf3308462de023042a12bcf5fc0
A committee report is the committee’s own explanation of the bill. PORKER lists it and links to it; reading it is up to you.
- Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. STEUBE, as printed in the Congressional Record (Vol. 171, No. 150, September 15, 2025, Page H4311):Article I Section 8Source: Congress.gov, Congressional Record September 15, 2025 ↗
Evidence
- Field in the Congress.gov record
- constitutionalAuthorityStatementText
- Statement length
- 19 characters
- Congress.gov bill record
- H.R. 5366, 119th Congress
- Congress.gov API record
- https://api.congress.gov/v3/bill/119/hr/5366
- Record last updated by Congress.gov
- September 21, 2026
- PORKER copy retrieved
- September 24, 2026
- Stored copy, SHA-256 of the file
714ecffd50f417b736896e2db0d5f9dc0d3e7cf3308462de023042a12bcf5fc0
PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.
From the Congress.gov bill record for H.R. 5366, last updated September 21, 2026. PORKER’s copy was retrieved September 24, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.
Vote results
No recorded roll-call votes on this bill in PORKER’s records (voice votes and unanimous consent are not roll calls; roll-call records start in 2011).
Cosponsors
14 cosponsors — 6 Republicans, 8 Democrats
8 of 14 cosponsors (57%) are from the other party.
Jack Bergman (R-MI), Gus Bilirakis (R-FL), Jason Crow (D-CO), Mario Diaz-Balart (R-FL), Byron Donalds (R-FL), Doug LaMalfa (R-CA), Dave Min (D-CA), Gwen Moore (D-WI), Joe Neguse (D-CO), Jimmy Panetta (D-CA), Mike Thompson (D-CA), Jill Tokuda (D-HI), Eugene Vindman (D-VA), Joe Wilson (R-SC).
More from the sponsor
Other 119th Congress bills sponsored by Rep. W. Steube.
- H.R. 6495 (119th) Taxpayer Notification and Privacy Act
- H.R. 9498 (119th) Taxpayer Advocate Participation Act
- H.R. 28 (119th) Protection of Women and Girls in Sports Act of 2025
- H.R. 1028 (119th) Protection of Women in Olympic and Amateur Sports Act of 2026
- H.R. 539 (119th) Chiropractic Medicare Coverage Modernization Act of 2025
- H.R. 3469 (119th) Tax Relief for Victims of Crimes, Scams, and Disasters Act
Related bills
- S. 3372 (119th) Protect Innocent Victims of Taxation After Fire Extension ActPublic law contains the text
- H.R. 5225 (119th) Protect Innocent Victims of Taxation After Fire Extension ActRelated bill
- H.R. 7825 (119th) Doug LaMalfa Protect Innocent Victims of Taxation After Fire Extension ActRelated bill
- S. 2744 (119th) Federal Disaster Tax Relief Act of 2025Related bill
Relationships as recorded by Congress.gov.
Sponsor’s state and district
Data as of Sep 29, 2026 · bill record checked by PORKER from Congress.gov · votes from Senate.gov and the House Clerk. PORKER is non-partisan.