Doug LaMalfa Federal Disaster Tax Relief Certainty Act

Placed on the Union Calendar, Calendar No. 525.

2026-04-09

This bill would allow people and businesses affected by major disasters to deduct their uninsured losses on their federal taxes, making it easier for disaster victims to recover financially without having to wait for insurance settlements or government aid. The measure aims to provide tax relief to homeowners, farmers, and small business owners who suffer property damage from hurricanes, floods, wildfires, and other declared disasters. By letting people write off these losses immediately rather than spreading them over multiple years, the bill could help disaster-affected communities rebuild more quickly.