{"format":1,"id":"118-hr-5863","congress":118,"number":"H.R. 5863","kind":"bill","group":"bills","title":"Federal Disaster Tax Relief Act of 2023","title_source":"Short Title(s) as Passed House","official_title":"To provide tax relief with respect to certain Federal disasters.","titles":[{"type":"Official Title as Introduced","title":"To provide tax relief with respect to certain Federal disasters."},{"type":"Short Titles from ENR (Enrolled) bill text","title":"Federal Disaster Tax Relief Act of 2023"},{"type":"Short Titles from RFS (Referred to Senate) bill text","title":"Federal Disaster Tax Relief Act of 2023"},{"type":"Display Title","title":"Federal Disaster Tax Relief Act of 2023"},{"type":"Short Title(s) as Introduced","title":"Federal Disaster Tax Relief Act of 2023"},{"type":"Short Title(s) as Reported to House","title":"Federal Disaster Tax Relief Act of 2023"},{"type":"Short Title(s) as Passed House","title":"Federal Disaster Tax Relief Act of 2023"}],"outcome":"became_law","law_number":"Public Law 118-148","introduced":"2023-10-02","chambers":{"house":{"status":"roll_call","date":"2024-05-21","vote":{"id":"118-2024-h219","question":"On Motion to Suspend the Rules and Pass, as Amended","title":"Federal Disaster Tax Relief Act","result":"Passed","yea":382,"nay":7,"present":0,"not_voting":40,"source":"https://clerk.house.gov/evs/2024/roll219.xml"}},"senate":{"status":"voice","date":"2024-12-04","vote":null,"how":"voice_vote","words":"Passed/agreed to in Senate: Passed Senate without amendment by Voice Vote."}},"president":{"status":"signed","date":"2024-12-12"},"vice_president_tie_breaker":null,"latest_action":{"text":"Became Public Law No: 118-148.","date":"2024-12-12"},"nominees":null,"amendments":[],"other_votes":[],"crs_summary":{"date":"2024-12-12","stage":"Public Law","blocks":[{"k":"h","t":"Federal Disaster Tax Relief Act of 2023"},{"k":"p","t":"This act extends the time period during which an area impacted by a major disaster may be considered a qualified disaster area, which allows certain taxpayers to qualify for an increased tax deduction for losses attributable to the disaster. This act also excludes East Palestine, Ohio, train derailment payments and qualified wildfire relief payments from income for federal tax purposes and extends the statute of limitations period for some refund or credit claims resulting from qualified wildfire relief payments."},{"k":"p","t":"Generally, individual taxpayers may claim an itemized tax deduction for unreimbursed personal casualty losses attributable to a federally declared disaster, to the extent that the loss exceeds $100 per casualty and total annual losses exceed 10% of adjusted gross income. However, personal casualty losses attributable to a qualified disaster area are deductible to the extent that they exceed $500 per casualty even if the taxpayer claims the standard deduction (rather than itemizing tax deductions) and are not subject to the 10% of adjusted gross income limitation. A qualified disaster area is an area impacted by a major disaster during a specific period of time."},{"k":"p","t":"The act extends the time period during which an area impacted by a major disaster may be considered a qualified disaster area and, therefore, allows disaster-related personal casualty losses sustained within those areas to be deducted to the extent such losses exceed $500 per casualty."},{"k":"p","t":"The act also treats East Palestine train derailment payments as qualified disaster relief payments, which allows such payments to be excluded from income for federal tax purposes. East Palestine train derailment payments include compensation received on or after February 3, 2023, for losses, damages, expenses, reduction in real property value, closing costs, or inconvenience resulting from the East Palestine train derailment if such amount was provided by"},{"k":"li","t":"federal, state, or local government agencies;","d":1},{"k":"li","t":"Norfolk Southern Railway; or","d":1},{"k":"li","t":"any subsidiary, agent, or insurer of Norfolk Southern Railway.","d":1},{"k":"p","t":"Further, the act allows individuals to exclude from income qualified wildfire relief payments received between 2020 and 2025. Under the act, qualified wildfire relief payments include any unreimbursed amounts received in compensation for losses, expenses, or damages resulting from a forest or range fire that is a federally declared disaster declared after December 31, 2014. Damages include compensation for lost wages, personal injury, death, and emotional distress."},{"k":"p","t":"Finally, the act extends the statute of limitations for claiming a refund or credit related to qualified wildfire relief payments previously included in income on a federal tax return."}],"words":417},"summary":{"main_subject":{"text":"Changes federal income tax treatment of disaster-related payments and losses by extending the disaster casualty loss rules, excluding certain wildfire relief payments from gross income, and treating East Palestine, Ohio, train derailment payments as qualified disaster relief payments.","cites":[{"label":"Sec. 2","href":"https://www.congress.gov/bill/118th-congress/house-bill/5863/text/enr#H29BF34F6171747D3BDA671B986064056:~:text=2.%20Extension%20of%20rules%20for%20treatment%20of"},{"label":"Sec. 3","href":"https://www.congress.gov/bill/118th-congress/house-bill/5863/text/enr#H65BF7DD0CD4648989E458C796353FFAA:~:text=3.%20Exclusion%20from%20gross%20income%20for%20compensation"},{"label":"Sec. 4","href":"https://www.congress.gov/bill/118th-congress/house-bill/5863/text/enr#H2F35BD210CEC453ABB92F51A5D09C4C9:~:text=4.%20East%20Palestine%20disaster%20relief%20payments"}]},"core_areas":["Disaster-related personal casualty loss deductions","Income exclusion for qualified wildfire relief payments","Income exclusion for East Palestine train derailment payments","Refund and credit claim time limits for wildfire relief payments"],"what_it_does":[{"text":"Applies section 301 of the Taxpayer Certainty and Disaster Tax Relief Act of 2020 with the words \"the Federal Disaster Tax Relief Act of 2023\" substituted for \"this Act\" each place it appears, for purposes of section 304(b) of that Act.","cite":{"label":"Sec. 2","href":"https://www.congress.gov/bill/118th-congress/house-bill/5863/text/enr#H29BF34F6171747D3BDA671B986064056:~:text=2.%20Extension%20of%20rules%20for%20treatment%20of"}},{"text":"Provides that gross income does not include any amount an individual receives as a qualified wildfire relief payment.","cite":{"label":"Sec. 3","href":"https://www.congress.gov/bill/118th-congress/house-bill/5863/text/enr#H65BF7DD0CD4648989E458C796353FFAA:~:text=3.%20Exclusion%20from%20gross%20income%20for%20compensation"}},{"text":"Defines a qualified wildfire disaster as a federally declared disaster, declared after December 31, 2014, as a result of any forest or range fire.","cite":{"label":"Sec. 3","href":"https://www.congress.gov/bill/118th-congress/house-bill/5863/text/enr#H65BF7DD0CD4648989E458C796353FFAA:~:text=3.%20Exclusion%20from%20gross%20income%20for%20compensation"}},{"text":"Applies the wildfire exclusion only to payments received in taxable years beginning after December 31, 2019, and before January 1, 2026.","cite":{"label":"Sec. 3","href":"https://www.congress.gov/bill/118th-congress/house-bill/5863/text/enr#H65BF7DD0CD4648989E458C796353FFAA:~:text=3.%20Exclusion%20from%20gross%20income%20for%20compensation"}},{"text":"Treats East Palestine train derailment payments as qualified disaster relief payments under section 139(b) of the Internal Revenue Code of 1986, for amounts received on or after February 3, 2023.","cite":{"label":"Sec. 4","href":"https://www.congress.gov/bill/118th-congress/house-bill/5863/text/enr#H2F35BD210CEC453ABB92F51A5D09C4C9:~:text=4.%20East%20Palestine%20disaster%20relief%20payments"}},{"text":"Treats the period for filing a refund or credit claim allocable to the wildfire exclusion as not expiring earlier than 1 year after the date of enactment, and removes the limit described in section 6511(b)(2).","cite":{"label":"Sec. 3","href":"https://www.congress.gov/bill/118th-congress/house-bill/5863/text/enr#H65BF7DD0CD4648989E458C796353FFAA:~:text=3.%20Exclusion%20from%20gross%20income%20for%20compensation"}}],"unexpected":[],"version":{"type":"Enrolled Bill","date":null,"rule":"enrolled","href":"https://www.congress.gov/bill/118th-congress/house-bill/5863/text/enr"},"current":true,"model":"claude-sonnet-5-5","approved":"2026-09-30","approved_by":"checks"},"sources":{"congress_gov":"https://www.congress.gov/bill/118th-congress/house-bill/5863","text":"https://www.congress.gov/bill/118th-congress/house-bill/5863/text"},"card":{"image":"card/item/118-hr-5863.png","v":"78927bfd3999","alt":"Votes on Record. H.R. 5863, 118th Congress: Federal Disaster Tax Relief Act of 2023. House: 382 Yea, 7 Nay. Senate: voice vote. Outcome: Became law, 12 Dec 2024."}}