Steube Bipartisan Disaster Tax Relief Bill Advances Out of Ways and Means Committee
Watch Representative Steube’s Remarks Here
WASHINGTON — U.S. Representative Greg Steube (R-Fla.) announced that the Doug LaMalfa Federal Disaster Tax Relief Certainty Act (H.R. 5366), introduced with Senator Rick Scott (R-Fla.) and Representatives Mike Thompson (D-Calif.) and Jimmy Panetta (D-Calif.) and Doug LaMalfa (R-Calif.), has advanced out of the Ways and Means Committee. The bipartisan legislation passed unanimously by a vote of 43-0.
“Americans shouldn’t face more uncertainty in the tax code after surviving a natural disaster,” said Rep. Steube. “This bill ensures families recovering from hurricanes, wildfires, and other disasters can access clear, consistent disaster tax relief. Congressman LaMalfa spent years leading on this issue, and I’m proud to help carry that work forward.”
“It is incredibly important that we continue providing tax relief to Americans who are recovering from a natural disaster,” said Ways and Means Committee Chairman Jason Smith (MO-08). “The last thing folks should be worried about in the wake of a crisis like a wildfire, hurricane, or flood is whether Uncle Sam is going to come take more money out of their pockets. Representative Steube has shown steadfast leadership in championing the needs of citizens in his community and communities across this country by building strong bipartisan support for this type of commonsense, targeted relief.”
Background: Rep. Steube previously led the Federal Disaster Tax Relief Act of 2023, signed into law in 2024, which provided tax relief to Americans impacted by hurricanes, wildfires, floods, tornadoes, and other federally declared disasters. The law allowed victims to deduct personal casualty losses without itemizing, eliminated the 10 percent adjusted gross income (AGI) threshold, and excluded certain disaster relief payments from taxable income.
Since 2021, the Federal Emergency Management Agency (FEMA) has declared more than 300 disasters impacting nearly every corner of the country, with 49 states experiencing a covered disaster. More recently, since July 4, 2025, disasters across 34 states have exposed gaps in current law as key provisions expired.
H.R. 5366, originally introduced as the Federal Disaster Tax Relief Act of 2025 and renamed in honor of Congressman Doug LaMalfa, who serves as the Republican co-lead on the bill, builds on that success by codifying and extending disaster tax relief provisions through January 1, 2027. The bill allows individuals to deduct disaster-related losses more easily, including for those who do not itemize, and ensures wildfire relief payments are not treated as taxable income.
The legislation is supported by the National Fire Protection Association, along with the National Cattlemen’s Beef Association, Florida Citrus Mutual, and the Bipartisan Policy Center Action.
Read the full bill text here.