Doug LaMalfa Federal Disaster Tax Relief Certainty Act: what this law changes in taxes
This law amends federal tax law in 4 places, in 2 sections of the law.
Go to the page of Doug LaMalfa Federal Disaster Tax Relief Certainty Act
Each provision, in the law’s order
Each provision below is one sentence of the law that says a part of a federal tax law is amended or repealed. The words are the law’s own. The tax type comes from the number of the Code section the sentence names.
- Section 2: CODIFICATION AND EXTENSION OF RULES FOR CASUALTY LOSSES ARISING FROM MAJOR DISASTERS (a)Income tax, individuals and businesses
Amends section 165(h) of the Internal Revenue Code of 1986.
“Section 165(h) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: ``(6) Special rule for qualified net disaster losses.-- ``(A) In general.--If an individual has a qualified net disaster loss for any taxable year, the amount determined under paragraph (2)(A)(ii) shall be the sum of-- ``(i) such qualified net disaster loss, and ``(ii) so much of the excess referred to in the matter preceding clause (i) of paragraph (2)(A) (reduced by the amount in clause (i) of this subparagraph) as exceeds 10 percent of the adjusted gross income of the individual.”
The quote stops here. The law’s text has the rest.
Effective date, in the law’s words (subsection (d)): “(1) In general.--The amendments made by this section shall apply to taxable years beginning after December 31, 2024. (2) Coordination with superceded provisions.--Section 304(b) of the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (division EE of Public Law 116-260) and section 70438 of Public Law 119-21 shall not apply to any taxable year beginning after December 31, 2024.”
- Section 2: CODIFICATION AND EXTENSION OF RULES FOR CASUALTY LOSSES ARISING FROM MAJOR DISASTERS (b)Income tax, individuals and businesses
Amends section 165(h)(1) of the Internal Revenue Code of 1986.
Old New $500 ($100 for taxable years beginning after December 31, 2009) $100 ($500 in the case of any qualified disaster-related personal casualty losses (as defined in paragraph (6)(C)) “Section 165(h)(1) of such Code is amended by striking ``$500 ($100 for taxable years beginning after December 31, 2009)'' and inserting ``$100 ($500 in the case of any qualified disaster-related personal casualty losses (as defined in paragraph (6)(C))''.”
Effective date, in the law’s words (subsection (d)): “(1) In general.--The amendments made by this section shall apply to taxable years beginning after December 31, 2024. (2) Coordination with superceded provisions.--Section 304(b) of the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (division EE of Public Law 116-260) and section 70438 of Public Law 119-21 shall not apply to any taxable year beginning after December 31, 2024.”
- Section 2: CODIFICATION AND EXTENSION OF RULES FOR CASUALTY LOSSES ARISING FROM MAJOR DISASTERS (c)Individual income tax
Amends section 63(b) of the Internal Revenue Code of 1986.
“Section 63(b) of such Code is amended-- (1) by striking ``and'' at the end of paragraph (6) and inserting a comma, (2) by striking the period at the end of paragraph (7) and inserting ``, and'', and (3) by adding at the end the following new paragraph: ``(8) so much of the deduction allowed by section 165(a) as is attributable to the qualified net disaster loss (as defined in section 165(h)(6)(B)).''.”
Effective date, in the law’s words (subsection (d)): “(1) In general.--The amendments made by this section shall apply to taxable years beginning after December 31, 2024. (2) Coordination with superceded provisions.--Section 304(b) of the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (division EE of Public Law 116-260) and section 70438 of Public Law 119-21 shall not apply to any taxable year beginning after December 31, 2024.”
- Section 3: CODIFICATION AND EXTENSION OF EXCLUSION FROM GROSS INCOME OF COMPENSATION FOR LOSSES OR DAMAGES RESULTING FROM CERTAIN WILDFIRES (a)Income tax, individuals and businesses
Adds section 139M to the Internal Revenue Code of 1986: COMPENSATION FOR LOSSES OR DAMAGES RESULTING FROM CERTAIN WILDFIRES.
“Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting before section 140 the following new section: ``SEC. 139M. COMPENSATION FOR LOSSES OR DAMAGES RESULTING FROM CERTAIN WILDFIRES. ``(a) In General.--Gross income shall not include any amount received by an individual as a qualified wildfire relief payment.”
The quote stops here. The law’s text has the rest.
Effective date, in the law’s words (subsection (c)): “The amendments made by this section shall apply to payments received in taxable years beginning after December 31, 2025.”
Where this comes from
The provisions are read from our own saved copy of the law. The code beside it is its fingerprint, a short code that changes if the file’s contents change.
Read from: Public Law 119-108, official text · Saved October 5, 2026 · Fingerprint cf485bb457ee3cb4
How we read a law for this section
- A provision is one sentence of the law that says a part of a tax law "is amended" or "is repealed". The words are quoted from our saved copy of the law. Words inside text the law inserts into another law are not read as provisions.
- A sentence counts when it names the Internal Revenue Code of 1986 or title 26 of the United States Code; when it says "such Code" and the last Code named in that section of the law is the Internal Revenue Code of 1986; when the law says that its amendments are to be read as amendments to the Internal Revenue Code of 1986 and the sentence names no other law; or when the sentence names no law at all and the amending sentence before it, in the same section of the law, amended the Internal Revenue Code of 1986.
- A sentence that amends the Harmonized Tariff Schedule of the United States or the Tariff Act of 1930 is listed under "Tariffs and customs duties".
- The tax type comes from the number of the Code section the sentence names. Sections 1 to 5, 21 to 26, 32, 35, 36, 36B, 62, 63, 67, 68, 151 to 153 and 211 to 224 apply to individuals: "Individual income tax". Sections 11, 12, 59A, 241 to 250, 301 to 385, 531 to 565 and 1501 to 1564 apply to corporations: "Corporate income tax". Every other section from 1 to 1400Z and 1411 to 1564 is "Income tax, individuals and businesses". Sections 1401 to 1403 and 3101 to 3512: "Payroll taxes". Sections 2001 to 2801: "Estate and gift taxes". Sections 4001 to 5891: "Excise taxes". Every other section, such as the rules on returns, penalties and trust funds: "Other tax law".
- A sentence that names a chapter or subtitle of the Code and no section is sorted by that chapter or subtitle. A sentence that adds a new section is sorted by the new section's number.
- "Old and new" is shown only where the law says both: "striking X and inserting Y". Other dollar amounts and percentages in the sentence are listed as printed.
- A change to a table of contents or a change headed "Conforming" or "Clerical" is listed apart.
- A law reads "This law changes no tax" only when our saved copy reaches the end of the law, no sentence above is found, the text does not name the Internal Revenue Code of 1986, the Internal Revenue Service, the Harmonized Tariff Schedule of the United States, a tariff, a duty or a named tax, and the margin of the official print cites title 26 of the United States Code nowhere.
- Nothing here says how much tax anyone pays. That takes figures the law's text does not state.