Doug Lamalfa Federal Disaster Tax Relief Certainty Act

Floor Speech

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Mr. STEUBE. Mr. Speaker, I rise today in support of H.R. 5366, the Doug LaMalfa Federal Tax Relief Certainty Act.

When hurricanes, wildfires, floods, tornadoes, and other disasters strike, American families are left to rebuild their homes, their businesses, their communities, and their lives. When these moments arise, the last thing they need is the Federal Government making their recovery harder by taxing relief payments or denying fair treatment for disaster losses, nor should the government be creating uncertainty in the tax code.

This legislation provides certainty to disaster victims by extending and codifying commonsense tax relief for Americans impacted by federally declared disasters. It allows individuals to deduct qualified disaster-related casualty losses without having to itemize, removes burdensome limitations that can prevent families from receiving relief, and ensures certain wildfire relief payments are not treated as taxable income.

For families in Florida, this issue is not theoretical. We know all too well what it means to rebuild after hurricanes, flooding, storm surge, and the aftermath of these disasters. Recovery does not happen overnight, and families should not be forced to navigate a confusing tax code, especially without certainty in what that code may be as they are still trying to repair their homes, replace their belongings, and get back on their feet.

No one understood this better than our former colleague Doug LaMalfa of California. For 13 years, Doug served in Congress as a tireless advocate for disaster victims and spent years fighting to ensure families impacted by wildfires specifically receive fair treatment under the tax code.

Last Congress, I was honored to fight along with Doug as I led a bipartisan coalition alongside our colleagues on the floor with us right now, Jimmy Panetta, Mike Thompson, and Jill Tokuda, as well as former Representative Bill Johnson of Ohio.

Our historic efforts culminated with the Federal Disaster Tax Relief Act of 2023 being signed into law on December 12, 2024, delivering billions in disaster tax relief to millions of Americans across 48 States.

The bill we are voting on today builds upon that legislation. Today is an opportunity to secure disaster relief certainty for the wildfire victims that Doug LaMalfa spent years fighting for. It is also an opportunity to secure relief for disaster survivors who have experienced a tragic event since July 4, 2025, and who may experience one in 2026.

With hurricane season on the horizon, it is critical that Floridians have certainty in the tax code.

I thank Chairman Smith for his leadership in advancing this legislation through the Ways and Means Committee with unanimous bipartisan support. I also thank Senator Rick Scott for leading this bill in the Senate and being a tireless leader on this issue.

I also thank my aforementioned colleagues on the other side of the aisle, Jimmy Panetta, Mike Thompson, and Jill Tokuda, for their commitment to securing disaster relief for their constituents and Americans regardless of political affiliation or geography.

Finally, I thank Doug LaMalfa for being an ally, a friend, and a fighter. Doug is deeply missed in this institution, and naming this bill in his honor is a simple but meaningful tribute.

Mr. Speaker, when Americans are recovering from disaster, they deserve clarity, certainty, and relief, not more red tape from Washington. I urge my colleagues to support the Doug LaMalfa Federal Disaster Tax Relief Certainty Act.

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