The Doug LaMalfa Federal Disaster Tax Relief Certainty Act (H.R. 5366) aims to extend federal tax relief measures for individuals affected by disasters. It allows people to deduct personal casualty losses from their taxes if these losses occur in areas declared as major disaster zones. The bill extends the eligibility period for these deductions to include incidents starting from December 28, 2019, to December 31, 2026. It also ensures that wildfire relief payments received due to forest or range fires declared as federal disasters can be excluded from taxable income for incidents declared after 2014 and before 2027.
H.R. 5366 was introduced in the 119th Congress by W. Steube (Republican) and is currently listed as “Enacted — Signed by President”. It is classified under the Taxation policy area, one of 216 bills in that area we track this Congress.
W. Steube is the sponsor of 22 bills in our database this Congress, so H.R. 5366 is part of a broader legislative agenda rather than a one-off proposal.
Senate lobbying disclosures list 15 organizations lobbying on this bill’s issue area.
Our conflict-of-interest analysis rates H.R. 5366 2/10 (low risk), higher than 76% of analyzed bills; the average in Taxation is 2.2/10.
Media outlets supportive of the bill highlight its potential to provide ongoing financial relief to individuals affected by natural disasters. They emphasize that extending the tax deduction period and allowing exclusions for wildfire relief payments can alleviate financial burdens for those recovering from devastating events, especially as climate change increases the frequency and severity of such disasters.
Critics of the bill argue that while it offers necessary relief, it does not address the root causes of increasing natural disasters, such as climate change. Some media sources suggest that the bill could be more comprehensive by including measures for disaster prevention and resilience, rather than focusing solely on tax relief after the fact.
There is a low risk of conflicts of interest between the sponsor's donors and the bill's subject matter. The sponsor, W. Steube, does not have any direct industry overlaps with the bill subjects based on the top donor industries. This means that the industries that donate the most to W. Steube's campaigns are not directly related to the subject matter of H.R. 5366: Doug LaMalfa Federal Disaster Tax Relief Certainty Act. However, there is lobbying activity in the bill's policy area. The disclosed amounts include $70,000 from Verano Holdings LLC, $10,000 from Private Care Association Inc, and $30,000 from College of Healthcare Information Management Executives. The rest of the lobbying entities have not disclosed their contributions. It's important for voters to know that while there is lobbying activity related to this bill, there is no direct overlap with the sponsor's top donors, which reduces the risk of conflicts of interest.
Organizations that lobbied on issues related to this bill's policy area.
| Client | Lobbying Firm | Amount |
|---|---|---|
| AMERICAN RIVERS ACTION FUND | AMERICAN RIVERS ACTION FUND | $120,000 |
| VERANO HOLDINGS LLC | VERANO HOLDINGS LLC | $70,000 |
| COLLEGE OF HEALTHCARE INFORMATION MANAGEMENT EXECUTIVES | COLLEGE OF HEALTHCARE INFORMATION MANAGEMENT EXECUTIVES | $30,000 |
| WINDOW COVERING MANUFACTURERS ASSOCIATION | NORTHSTAR EK LLC | $30,000 |
| SHINE TECHNOLOGIES | NORTHSTAR EK LLC | $30,000 |
| PRIVATE CARE ASSOCIATION INC | HOLLRAH LLC | $10,000 |
| NATIONAL ASSOCIATION OF TELECOMMUNICATIONS OFFICERS AND ADVISORS | NATIONAL ASSOCIATION OF TELECOMMUNICATIONS OFFICERS AND ADVISORS | undisclosed |
| NATIONAL ASSOCIATION OF WORKFORCE BOARDS | NATIONAL ASSOCIATION OF WORKFORCE BOARDS | undisclosed |
| MYSTERY SHOPPING PROVIDERS ASSOCIATION, INC. | HOLLRAH LLC | undisclosed |
| COALITION TO PRESERVE INDEPENDENT CONTRACTOR STATUS | HOLLRAH LLC | undisclosed |
| TOBACCO-FREE KIDS ACTION FUND | SACHS MEDIA. INC. | undisclosed |
| NATIONAL GRANGE OF THE ORDER OF PATRONS OF HUSBANDRY | THE NATIONAL GRANGE OF THE ORDER OF PATRONS OF HUSBANDRY | undisclosed |
| SYENSQO USA LLC | RIDGELINE ADVOCACY GROUP LLC | undisclosed |
| PUEBLO OF JEMEZ | DENTONS US LLP | undisclosed |
| INVIVYD, INC. | KING & SPALDING LLP | undisclosed |
Source: Senate Lobbying Disclosure Act (LDA) filings, 2026
What does H.R. 5366 do?
The Doug LaMalfa Federal Disaster Tax Relief Certainty Act (H.R. 5366) aims to extend federal tax relief measures for individuals affected by disasters. It allows people to deduct personal casualty losses from their taxes if these losses occur in areas declared as major disaster zones. The bill extends the eligibility period for these deductions to include incidents starting from December 28,…
Has H.R. 5366 received a floor vote?
No roll-call vote on H.R. 5366 is recorded in our database yet. Its current status is “Enacted — Signed by President”.
Does H.R. 5366 have a conflict of interest?
Our conflict-of-interest analysis rates H.R. 5366 2/10 (low risk), higher than 76% of analyzed bills; the average in Taxation is 2.2/10. This score reflects overlap between the sponsor’s campaign funding, lobbying activity, and the industries the bill affects. It is a transparency indicator, not an accusation.
What is the status of H.R. 5366?
H.R. 5366 is currently “Enacted — Signed by President” as of our last update on September 15, 2026.
Who sponsored H.R. 5366?
H.R. 5366 was sponsored by W. Steube (Republican).
