Contact Congress about H.R. 5366: Doug LaMalfa Federal Disaster Tax Relief Certainty Act

Some people hit by major disasters could get a bigger federal tax break for personal losses. Many wildfire relief payments would also not count as taxable income for a limited time.

Modern Action explains legislation in plain English, helps you choose whether to support, oppose, or ask for changes, and drafts a message tied to the bill, your stance, and the elected officials who can act on it.

Doug LaMalfa Federal Disaster Tax Relief Certainty Act is a Senate bill in committee. The latest recorded action: Received in the Senate and Read twice and referred to the Committee on Finance.

Latest action on H.R. 5366: Received in the Senate and Read twice and referred to the Committee on Finance.

Who this affects: This bill mainly affects individuals whose homes, belongings, or other personal property are damaged in major federally declared disasters. It also affects people who receive wildfire relief payments for covered losses, costs, injuries, death, emotional distress, or certain lost wages. Tax preparers and the Internal Revenue Service would also need to apply the new rules.

Why this matters: Disaster recovery can leave people with large costs even after insurance or aid. This bill could lower federal tax bills for some individuals trying to recover from major disasters or wildfires. It may help people who normally cannot use casualty loss deductions because they take the standard deduction. The impact would vary by person, disaster, payment type, and timing.

Key provisions in H.R. 5366

• The bill defines which personal disaster losses can get special tax treatment. The loss must happen in a President-declared major disaster area, during the Federal Emergency Management Agency's incident period, and because of that disaster.
• The special casualty loss rules apply only to a short disaster window. The disaster incident period must start after July 4, 2025, and before January 1, 2027.
• The bill lowers the small dollar amount that each casualty loss must pass before it counts. The amount is $100 in general, or $500 for certain net disaster losses under existing tax rules.
• The bill creates a separate disaster loss deduction. It gets added to the standard deduction and is based on qualified net disaster losses after certain casualty gains are subtracted.
• The new disaster loss deduction would not be added back under the alternative minimum tax. That is a separate tax calculation that can limit some tax breaks.

How Modern Action helps you take action on H.R. 5366

You do not have to start with a blank letter. Modern Action turns the bill, your position, and the relevant congressional context into a message you can edit and send. The goal is to make contacting Congress clear, specific, and useful without forcing you to parse bill text or figure out the right office on your own.

Questions people ask about H.R. 5366

What is H.R. 5366?

Some people hit by major disasters could get a bigger federal tax break for personal losses. Many wildfire relief payments would also not count as taxable income for a limited time.

How do I support or oppose H.R. 5366?

Choose support, oppose, or ask for changes on Modern Action. The action flow drafts the message for you and keeps the wording tied to this bill.

Who should I contact about H.R. 5366?

Modern Action uses your location to route the action to the congressional offices relevant to the bill and your representation.

How does Modern Action help me act on H.R. 5366?

Modern Action gives you bill-specific context, lets you choose support, opposition, or changes, and drafts a message from your position and reasons.