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United States · Law · HR

H.R. 5863 (118th)

Federal Disaster Tax Relief Act of 2023

enactedUnited States· United States Congress· EN

Introduced

2 October 2023

Last action

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Status

Became Public Law No: 118-148.

Sponsors

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Subjects

Discovery layer

Source updated

15 August 2025

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Summary

Federal Disaster Tax Relief Act of 2023 This bill extends rules for the treatment of certain disaster-related personal casualty losses and provides tax relief for losses due to wildfires and a certain incident involving a train derailment. Specifically, the bill excludes from taxpayer gross income, for income tax purposes, any amount received by an individual taxpayer as compensation for expenses or losses incurred due to a qualified wildfire disaster (a disaster declared after 2014 as a result of a forest or range fire). It also excludes relief payments for losses resulting from the East Palestine, Ohio, train derailment on February 3, 2023.

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Documents

15 official files

Enrolled Bill (text)

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