U.S House Passes Steube Bill to Extend Disaster Tax Relief

Watch Representative Steube's Remarks Here

WASHINGTON - U.S. Representative Greg Steube (R-Fla.) announced that the House of Representatives has passed the Doug LaMalfa Federal Disaster Tax Relief Certainty Act (H.R 5366). Rep. Steube's legislation extends current law by delivering critical tax relief to Americans impacted by federally declared natural disasters.

Under this legislation, victims can deduct qualified casualty losses without having to itemize deductions for federally declared disasters between July 4, 2025 and December 31, 2026. It also ensures certain disaster relief payments are not treated as taxable income. These provisions ensure disaster victims are not penalized by the tax code as they recover from catastrophic events.

The bill is led in the Senate by Senator Rick Scott (R-Fla.), with Representatives Mike Thompson (D-Calif.) and Jimmy Panetta (D-Calif.) leading alongside Rep. Steube in the House. The legislation builds on the work of the late Congressman Doug LaMalfa (R-Calif.), who spent years advocating for disaster victims.

"Floridians are far too familiar with the devastation and costly aftermath that natural disasters bring to their homes and communities," said Rep. Steube. "They should not be forced to face additional hardship and uncertainty by navigating a confusing and burdensome tax code after surviving such events. This bill ensures that disaster victims across the country can focus on rebuilding their lives while receiving the relief they deserve. Congressman LaMalfa spent years leading on this issue, and naming this legislation in his honor is a meaningful way to carry that important work forward."

"Floridians are resilient in the face of natural disasters, and we always overcome them. While neighbors help neighbors and communities rebuild, we should be doing everything we can to make it easier on disaster victims in Florida and around the country to put their lives back together. We certainly should not saddle them with more uncertainty about their taxes. I am proud to support this bill with Rep. Steube to provide Americans critical clarity in the disaster relief process and honor the late Rep. Doug LaMalfa's extensive work on this issue. Let's finish the job and pass this bill," SenatorRick Scott said.

"In 2024, Congress acted to provide critical tax relief for Americans hit hard by natural disasters. The goal was clear: provide relief to those who need it most," said Ways and Means Committee Chairman Jason Smith (MO-08). "The Doug LaMalfa Federal Disaster Tax Relief Certainty Act appropriately extends existing provisions to ensure Americans recovering from a disaster have fewer tax burdens and more resources to navigate their recovery. While Representative Steube hails from the state of Florida which is no stranger to the worst of natural disasters - including hurricanes that have devastated communities there - his strong leadership on this issue is benefiting citizens in communities all across the country."

"When wildfire survivors were stuck with an immoral tax bill on their recovery assistance, Chairman Lamalfa built a coalition and fought for them. Tonight, we finished what he started, honoring his legacy and the countless people this tragedy effected," said Congressional Western Caucus Chair Celeste Maloy.

"The last thing families and communities recovering from natural disasters should have to worry about is an additional tax burden when they're trying to get back on their feet," said Rep. Panetta. "Our bipartisan bill would ensure that wildfire relief payments and hurricane losses continue to qualify for fair tax treatment. The House passage of this bill is a critical step toward providing disaster-impacted Americans the certainty, time, and tools they need to rebuild and move forward."

"Californians are all too familiar with the devastation caused by wildfires. In the wake of losing their homes and livelihoods, it is wrong to tax survivors on settlement money that is meant to help them rebuild their lives. Survivors can't afford to wait around for retroactive relief," said Rep. Thompson. "Our late colleague Doug LaMalfa knew this well. I was proud to work with him to pass tax relief for fire victims in our communities in 2024, and I am proud we passed this bill now to honor his work and to extend our tax relief so more victims can be compensated."

Background: Rep. Steube led the effort to pass the Federal Disaster Tax Relief Act of 2023, which was signed into law in 2024 after he successfully forced House consideration through a discharge petition. This was one of the few successful discharge petitions in congressional history. That law delivered billions in tax relief to Americans recovering from hurricanes, floods, wildfires, tornadoes, and other federally declared disasters.

The Doug LaMalfa Federal Disaster Tax Relief Certainty Act builds on that effort by extending these provisions so disaster victims can continue to access relief under the tax code.

The legislation is supported by the National Fire Protection Association, the National Cattlemen's Beef Association, Florida Citrus Mutual, and the Bipartisan Policy Center Action.

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