United States · Law · HR
H.R. 5863 (118th)
Federal Disaster Tax Relief Act of 2023
Introduced
2 October 2023
Last action
12 December 2024 · President
Status
Became Public Law No: 118-148.
Sponsors
Rep. Steube, W. Gregory [R-FL-17], Rep. LaMalfa, Doug [R-CA-1], Rep. Thompson, Mike [D-CA-4], Rep. Johnson, Bill [R-OH-6], Rep. Diaz-Balart, Mario [R-FL-26], Rep. Donalds, Byron [R-FL-19], Rep. Brownley, Julia [D-CA-26], Rep. Bonamici, Suzanne [D-OR-1], Rep. Omar, Ilhan [D-MN-5], Rep. Newhouse, Dan [R-WA-4], Rep. Moran, Nathaniel [R-TX-1], Rep. Franklin, Scott [R-FL-18], Rep. Barr, Andy [R-KY-6], Rep. Bice, Stephanie I. [R-OK-5], Rep. Kelly, Mike [R-PA-16], Rep. Tokuda, Jill N. [D-HI-2], Rep. Rouzer, David [R-NC-7], Rep. Waltz, Michael [R-FL-6], Rep. Davids, Sharice [D-KS-3], Rep. Kiley, Kevin [R-CA-3], Rep. Bucshon, Larry [R-IN-8], Rep. Harder, Josh [D-CA-9], Rep. Costa, Jim [D-CA-21], Rep. Hageman, Harriet M. [R-WY-At Large], Yadira Caraveo, Rep. Neguse, Joe [D-CO-2], Rep. Case, Ed [D-HI-1], Rep. Lieu, Ted [D-CA-36], Rep. Porter, Katie [D-CA-47], Rep. Miller, Carol D. [R-WV-1], Rep. Armstrong, Kelly [R-ND-At Large], Rep. Rutherford, John H. [R-FL-5], Rep. Pfluger, August [R-TX-11], Rep. Courtney, Joe [D-CT-2], Rep. Goldman, Daniel S. [D-NY-10], Rep. Stansbury, Melanie A. [D-NM-1]
Subjects
Taxation
Source updated
15 August 2025
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.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
2 October 2023
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
2 October 2023
Introduced
Introduced in House
Source: IntroReferral
2 October 2023
Introduced
Introduced in House
Source: IntroReferral
2 November 2023
Vote
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 38 - 0.
Source: Committee
2 November 2023
Committee
Committee Consideration and Mark-up Session Held
Source: Committee
16 January 2024
Calendars
Placed on the Union Calendar, Calendar No. 284.
Source: Calendars
16 January 2024
Reported
Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-348.
Source: Committee
16 January 2024
Reported
Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-348.
Source: Committee
21 May 2024
Passed
Motion to reconsider laid on the table Agreed to without objection.
Source: Floor
21 May 2024
Vote
On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 382 - 7 (Roll no. 219). (text: CR H3379)
Source: Floor
21 May 2024
Vote
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 382 - 7 (Roll no. 219). (text: CR H3379)
Source: Floor
21 May 2024
Floor
Considered under suspension of the rules. (consideration: CR H3379-3382)
Source: Floor
21 May 2024
Vote
At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
Source: Floor
21 May 2024
Floor
DEBATE - The House proceeded with forty minutes of debate on H.R. 5863.
Source: Floor
21 May 2024
Floor
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Source: Floor
22 May 2024
Introduced
Received in the Senate and Read twice and referred to the Committee on Finance.
Source: IntroReferral
4 December 2024
Passed
Passed Senate without amendment by Voice Vote. (consideration: CR S6813)
Source: Floor
4 December 2024
Passed
Passed/agreed to in Senate: Passed Senate without amendment by Voice Vote.
Source: Floor
4 December 2024
Discharge
Senate Committee on Finance discharged by Unanimous Consent.
Source: Discharge
4 December 2024
Committee
Senate Committee on Finance discharged by Unanimous Consent.
Source: Committee
5 December 2024
Floor
Message on Senate action sent to the House.
Source: Floor
10 December 2024
Floor
Presented to President.
Source: Floor
10 December 2024
President
Presented to President.
Source: President
12 December 2024
Became law
Became Public Law No: 118-148.
Source: President
12 December 2024
Became law
Signed by President.
Source: BecameLaw
12 December 2024
President
Signed by President.
Source: President
Votes
21 May 2024 · passed · On Motion to Suspend the Rules and Pass, as Amended · Passed · Official source
Yes 382 · No 7 · Abstain — · Absent/not voting 40
- Rep. Ferguson, A. Drew, IV [R-GA-3]Yea
- Rep. Bean, Aaron [R-FL-4]Yea
- Rep. Spanberger, Abigail Davis [D-VA-7]Yea
- Sen. Schiff, Adam B. [D-CA]Yea
Showing the first 4 recorded positions. Vote totals above are complete.
Versions
- Enrolled Bill · — · Download file
- Public Law · 13 December 2024 · Download file
- Referred in Senate · 22 May 2024 · Download file
- Engrossed in House · 21 May 2024 · Download file
- Reported in House · 16 January 2024 · Download file
- Introduced in House · 2 October 2023 · Download file
Documents
15 official files
Enrolled Bill (text)
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Enrolled Bill (text)
Enrolled Bill · EN
Enrolled Bill (PDF)
Enrolled Bill · EN
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Public Law (text)
Public Law · EN · 13 December 2024
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Public Law (PDF)
Public Law · EN · 13 December 2024
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Public Law
summary · EN · 12 December 2024
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Referred in Senate (text)
Referred in Senate · EN · 22 May 2024
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Referred in Senate (PDF)
Referred in Senate · EN · 22 May 2024
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Engrossed in House (text)
Engrossed in House · EN · 21 May 2024
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Engrossed in House (PDF)
Engrossed in House · EN · 21 May 2024
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Reported in House (text)
Reported in House · EN · 16 January 2024
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Reported in House (PDF)
Reported in House · EN · 16 January 2024
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Reported to House
summary · EN · 16 January 2024
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Introduced in House (text)
Introduced in House · EN · 2 October 2023
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Introduced in House (PDF)
Introduced in House · EN · 2 October 2023
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Introduced in House
summary · EN · 2 October 2023
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Sponsors
- Rep. Steube, W. Gregory [R-FL-17] · R · Sponsor
- Rep. LaMalfa, Doug [R-CA-1] · R · Cosponsor
- Rep. Thompson, Mike [D-CA-4] · D · Cosponsor
- Rep. Johnson, Bill [R-OH-6] · R · Cosponsor
- Rep. Diaz-Balart, Mario [R-FL-26] · R · Cosponsor
- Rep. Donalds, Byron [R-FL-19] · R · Cosponsor
- Rep. Brownley, Julia [D-CA-26] · D · Cosponsor
- Rep. Bonamici, Suzanne [D-OR-1] · D · Cosponsor
- Rep. Omar, Ilhan [D-MN-5] · D · Cosponsor
- Rep. Newhouse, Dan [R-WA-4] · R · Cosponsor
- Rep. Moran, Nathaniel [R-TX-1] · R · Cosponsor
- Rep. Franklin, Scott [R-FL-18] · R · Cosponsor
- Rep. Barr, Andy [R-KY-6] · R · Cosponsor
- Rep. Bice, Stephanie I. [R-OK-5] · R · Cosponsor
- Rep. Kelly, Mike [R-PA-16] · R · Cosponsor
- Rep. Tokuda, Jill N. [D-HI-2] · D · Cosponsor
- Rep. Rouzer, David [R-NC-7] · R · Cosponsor
- Rep. Waltz, Michael [R-FL-6] · R · Cosponsor
- Rep. Davids, Sharice [D-KS-3] · D · Cosponsor
- Rep. Kiley, Kevin [R-CA-3] · R · Cosponsor
- Rep. Bucshon, Larry [R-IN-8] · R · Cosponsor
- Rep. Harder, Josh [D-CA-9] · D · Cosponsor
- Rep. Costa, Jim [D-CA-21] · D · Cosponsor
- Rep. Hageman, Harriet M. [R-WY-At Large] · R · Cosponsor
- Yadira Caraveo · D · Cosponsor
- Rep. Neguse, Joe [D-CO-2] · D · Cosponsor
- Rep. Case, Ed [D-HI-1] · D · Cosponsor
- Rep. Lieu, Ted [D-CA-36] · D · Cosponsor
- Rep. Porter, Katie [D-CA-47] · D · Cosponsor
- Rep. Miller, Carol D. [R-WV-1] · R · Cosponsor
- Rep. Armstrong, Kelly [R-ND-At Large] · R · Cosponsor
- Rep. Rutherford, John H. [R-FL-5] · R · Cosponsor
- Rep. Pfluger, August [R-TX-11] · R · Cosponsor
- Rep. Courtney, Joe [D-CT-2] · D · Cosponsor
- Rep. Goldman, Daniel S. [D-NY-10] · D · Cosponsor
- Rep. Stansbury, Melanie A. [D-NM-1] · D · Cosponsor
- · ssfi00 · Standing
- · hswm00 · Standing
Related records
- related to ← Providing for the consideration of the bill (H.R. 5863) to provide tax relief with respect to certain Federal disasters.
- related to ← Tax Relief for American Families and Workers Act of 2024
- related to ← Federal Disaster Tax Relief Act of 2024
- related to ← Protect Innocent Victims Of Taxation After Fire Act
Related across the Repo ecosystem
Direct relationships are identifier-backed. Topic context means shared TopicMembership — not a citation and not causation.
Direct relationships
- Legal framework · Federal Disaster Tax Relief Act of 2023 · H.R. 5863 (118th) · US
- Identifier matchPROJECTS_FROM
Same us record 118-hr-5863 projected from PoliticalRepo US row.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/118th-congress/house-bill/5863
- Open data entity: https://api.congress.gov/v3/bill/118/hr/5863
- us · 118-hr-5863 · source updated 15 August 2025