Doug LaMalfa Federal Disaster Tax Relief Certainty Act
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
H.R. 5366 of the 119th Congress, approved September 11, 2026, enacted as Public Law 119-108 (140 Stat. 1019). The text indexed here is the law as enrolled and printed by the Government Publishing Office, in 3 sections.
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This is a law. Both houses of Congress passed it. It was signed on September 11, 2026. It is in force now.
Its number is Public Law 119-108. It started out as the bill H.R. 5366.
It has 3 parts. Each part is called a section. Pick one below to see what it says.
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Short Title
Codification and Extension of Rules for Casualty Losses Arising from Major Disasters
Codification and Extension of Exclusion from Gross Income of Compensation for Losses or Damages Resulting from Certain Wildfires
- The document itself
Doug LaMalfa Federal Disaster Tax Relief Certainty Act, Public Law 119-108, 140 Stat. 1019 (2026).
https://www.govinfo.gov/content/pkg/PLAW-119publ108/html/PLAW-119publ108.htm - This page
Doug LaMalfa Federal Disaster Tax Relief Certainty Act. Read the Mandate, https://readthemandate.org/doug-lamalfa-federal-disaster-tax-relief-certainty/ (retrieved September 23, 2026).
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