H.R. 5863: Federal Disaster Tax Relief Act of 2023

Bill · 118th Congress (2023–2024). Became law, 12 Dec 2024 · Public Law 118-148. Introduced 2 Oct 2023.

Official title: To provide tax relief with respect to certain Federal disasters.

Vote results

How each member voted

White House

Signed (1): Joseph Biden (D, President).

Senate

Agreed to by voice vote: the record lists no member’s position.

House

Yea (382): Harold Rogers (R-KY-5); Steny H. Hoyer (D-MD-5); Marcy Kaptur (D-OH-9); Frank Pallone, Jr. (D-NJ-6); Richard E. Neal (D-MA-1); Rosa L. DeLauro (D-CT-3); Maxine Waters (D-CA-43); Jerrold Nadler (D-NY-12); Sanford D. Bishop, Jr. (D-GA-2); Ken Calvert (R-CA-41); James E. Clyburn (D-SC-6); Anna G. Eshoo (D-CA-16); Robert C. "Bobby" Scott (D-VA-3); Bennie G. Thompson (D-MS-2); Frank D. Lucas (R-OK-3); Lloyd Doggett (D-TX-37); Zoe Lofgren (D-CA-18); Robert B. Aderholt (R-AL-4); Danny K. Davis (D-IL-7); Diana DeGette (D-CO-1); James P. McGovern (D-MA-2); Brad Sherman (D-CA-32); Adam Smith (D-WA-9); Gregory W. Meeks (D-NY-5); Barbara Lee (D-CA-12); John B. Larson (D-CT-1); Grace F. Napolitano (D-CA-31); Janice D. Schakowsky (D-IL-9); Michael K. Simpson (R-ID-2); Mike Thompson (D-CA-4); Pete Sessions (R-TX-17); Sam Graves (R-MO-6); Rick Larsen (D-WA-2); Betty McCollum (D-MN-4); Stephen F. Lynch (D-MA-8); Joe Wilson (R-SC-2); Michael C. Burgess (R-TX-26); John R. Carter (R-TX-31); Tom Cole (R-OK-4); Mario Diaz-Balart (R-FL-26); Mike Rogers (R-AL-3); David Scott (D-GA-13); Linda T. Sánchez (D-CA-38); Michael R. Turner (R-OH-10); Darrell Issa (R-CA-48); Emanuel Cleaver (D-MO-5); Jim Costa (D-CA-21); Henry Cuellar (D-TX-28); Al Green (D-TX-9); Michael T. McCaul (R-TX-10); Cathy McMorris Rodgers (R-WA-5); Debbie Wasserman Schultz (D-FL-25); Doris O. Matsui (D-CA-7); Gus M. Bilirakis (R-FL-12); Kathy Castor (D-FL-14); Yvette D. Clarke (D-NY-9); Steve Cohen (D-TN-9); Joe Courtney (D-CT-2); Henry C. "Hank" Johnson, Jr. (D-GA-4); Jim Jordan (R-OH-4); Doug Lamborn (R-CO-5); John P. Sarbanes (D-MD-3); Adrian Smith (R-NE-3); Robert E. Latta (R-OH-5); André Carson (D-IN-7); Steve Scalise (R-LA-1); Tim Walberg (R-MI-5); Gerald E. Connolly (D-VA-11); Brett Guthrie (R-KY-2); James A. Himes (D-CT-4); Blaine Luetkemeyer (R-MO-3); Tom McClintock (R-CA-5); Chellie Pingree (D-ME-1); Bill Posey (R-FL-8); Glenn Thompson (R-PA-15); Paul Tonko (D-NY-20); Judy Chu (D-CA-28); John Garamendi (D-CA-8); Bill Foster (D-IL-11); Larry Bucshon (R-IN-8); Eric A. "Rick" Crawford (R-AR-1); Scott DesJarlais (R-TN-4); Jeff Duncan (R-SC-3); Charles J. "Chuck" Fleischmann (R-TN-3); Paul A. Gosar (R-AZ-9); Andy Harris (R-MD-1); William R. Keating (D-MA-9); Mike Kelly (R-PA-16); David Schweikert (R-AZ-1); Austin Scott (R-GA-8); Terri A. Sewell (D-AL-7); Daniel Webster (R-FL-11); Steve Womack (R-AR-3); Dina Titus (D-NV-1); Kweisi Mfume (D-MD-7); Mark E. Amodei (R-NV-2); Suzanne Bonamici (D-OR-1); Suzan K. DelBene (D-WA-1); Andy Barr (R-KY-6); Joyce Beatty (D-OH-3); Ami Bera (D-CA-6); Julia Brownley (D-CA-26); Matt Cartwright (D-PA-8); Joaquin Castro (D-TX-20); Tony Cárdenas (D-CA-29); Lois Frankel (D-FL-22); Richard Hudson (R-NC-9); Jared Huffman (D-CA-2); Hakeem S. Jeffries (D-NY-8); David P. Joyce (R-OH-14); Daniel T. Kildee (D-MI-8); Derek Kilmer (D-WA-6); Doug LaMalfa (R-CA-1); Scott H. Peters (D-CA-50); Mark Pocan (D-WI-2); Raul Ruiz (D-CA-25); Eric Swalwell (D-CA-14); Mark Takano (D-CA-39); Juan Vargas (D-CA-52); Marc A. Veasey (D-TX-33); Ann Wagner (R-MO-2); Randy K. Weber, Sr. (R-TX-14); Brad R. Wenstrup (R-OH-2); Roger Williams (R-TX-25); Robin L. Kelly (D-IL-2); Jason Smith (R-MO-8); Katherine M. Clark (D-MA-5); Alma S. Adams (D-NC-12); Donald Norcross (D-NJ-1); Pete Aguilar (D-CA-33); Rick W. Allen (R-GA-12); Brian Babin (R-TX-36); Donald S. Beyer, Jr. (D-VA-8); Mike Bost (R-IL-12); Brendan F. Boyle (D-PA-2); Earl L. "Buddy" Carter (R-GA-1); Ed Case (D-HI-1); Mark DeSaulnier (D-CA-10); Debbie Dingell (D-MI-6); Tom Emmer (R-MN-6); Garret Graves (R-LA-6); Glenn Grothman (R-WI-6); J. French Hill (R-AR-2); Ted Lieu (D-CA-36); John R. Moolenaar (R-MI-2); Seth Moulton (D-MA-6); Dan Newhouse (R-WA-4); Gary J. Palmer (R-AL-6); David Rouzer (R-NC-7); Elise M. Stefanik (R-NY-21); Norma J. Torres (D-CA-35); Bonnie Watson Coleman (D-NJ-12); Bruce Westerman (R-AR-4); Bradley Scott Schneider (D-IL-10); David G. Valadao (R-CA-22); Trent Kelly (R-MS-1); Darin LaHood (R-IL-16); Warren Davidson (R-OH-8); James Comer (R-KY-1); Jodey C. Arrington (R-TX-19); Don Bacon (R-NE-2); Jim Banks (R-IN-3); Nanette Diaz Barragán (D-CA-44); Jack Bergman (R-MI-1); Lisa Blunt Rochester (D-DE-AL); Salud O. Carbajal (D-CA-24); J. Luis Correa (D-CA-46); Neal P. Dunn (R-FL-2); Adriano Espaillat (D-NY-13); A. Drew Ferguson IV (R-GA-3); Brian K. Fitzpatrick (R-PA-1); Vicente Gonzalez (D-TX-34); Josh Gottheimer (D-NJ-5); Clay Higgins (R-LA-3); Steven Horsford (D-NV-4); Ro Khanna (D-CA-17); Raja Krishnamoorthi (D-IL-8); David Kustoff (R-TN-8); Brian J. Mast (R-FL-21); Jimmy Panetta (D-CA-19); Jamie Raskin (D-MD-8); John H. Rutherford (R-FL-5); Darren Soto (D-FL-9); Ron Estes (R-KS-4); Ralph Norman (R-SC-5); Jimmy Gomez (D-CA-34); Thomas R. Suozzi (D-NY-3); Michael Cloud (R-TX-27); Troy Balderson (R-OH-12); Kevin Hern (R-OK-1); Joseph D. Morelle (D-NY-25); Mary Gay Scanlon (D-PA-5); Susan Wild (D-PA-7); Colin Z. Allred (D-TX-32); James R. Baird (R-IN-4); Tim Burchett (R-TN-2); Sean Casten (D-IL-6); Ben Cline (R-VA-6); Angie Craig (D-MN-2); Jason Crow (D-CO-6); Sharice Davids (D-KS-3); Madeleine Dean (D-PA-4); Veronica Escobar (D-TX-16); Lizzie Fletcher (D-TX-7); Russ Fulcher (R-ID-1); Sylvia R. Garcia (D-TX-29); Jesús G. "Chuy" García (D-IL-4); Jared F. Golden (D-ME-2); Lance Gooden (R-TX-5); Mark E. Green (R-TN-7); Michael Guest (R-MS-3); Josh Harder (D-CA-9); Jahana Hayes (D-CT-5); Chrissy Houlahan (D-PA-6); Dusty Johnson (R-SD-AL); John Joyce (R-PA-13); Mike Levin (D-CA-49); Lucy McBath (D-GA-7); Daniel Meuser (R-PA-9); Carol D. Miller (R-WV-1); Joe Neguse (D-CO-2); Alexandria Ocasio-Cortez (D-NY-14); Ilhan Omar (D-MN-5); Chris Pappas (D-NH-1); Greg Pence (R-IN-6); Dean Phillips (D-MN-3); Katie Porter (D-CA-47); Ayanna Pressley (D-MA-7); Guy Reschenthaler (R-PA-14); John W. Rose (R-TN-6); Kim Schrier (D-WA-8); Mikie Sherrill (D-NJ-11); Elissa Slotkin (D-MI-7); Abigail Davis Spanberger (D-VA-7); Greg Stanton (D-AZ-4); Pete Stauber (R-MN-8); Bryan Steil (R-WI-1); W. Gregory Steube (R-FL-17); Haley M. Stevens (D-MI-11); William R. Timmons IV (R-SC-4); Rashida Tlaib (D-MI-12); Lori Trahan (D-MA-3); Lauren Underwood (D-IL-14); Michael Waltz (R-FL-6); Jennifer Wexton (D-VA-10); Claudia Tenney (R-NY-24); Mike Garcia (R-CA-27); Thomas P. Tiffany (R-WI-7); Ryan K. Zinke (R-MT-1); Jake Auchincloss (D-MA-4); Cliff Bentz (R-OR-2); Stephanie I. Bice (R-OK-5); Lauren Boebert (R-CO-3); Jamaal Bowman (D-NY-16); Cori Bush (D-MO-1); Kat Cammack (R-FL-3); Jerry L. Carl (R-AL-1); Andrew S. Clyde (R-GA-9); Pat Fallon (R-TX-4); Randy Feenstra (R-IA-4); Michelle Fischbach (R-MN-7); Scott Fitzgerald (R-WI-5); Scott Franklin (R-FL-18); Andrew R. Garbarino (R-NY-2); Carlos A. Gimenez (R-FL-28); Tony Gonzales (R-TX-23); Marjorie Taylor Greene (R-GA-14); Diana Harshbarger (R-TN-1); Ashley Hinson (R-IA-2); Ronny Jackson (R-TX-13); Sara Jacobs (D-CA-51); Young Kim (R-CA-40); Jake LaTurner (R-KS-2); Teresa Leger Fernandez (D-NM-3); Nancy Mace (R-SC-1); Nicole Malliotakis (R-NY-11); Tracey Mann (R-KS-1); Kathy E. Manning (D-NC-6); Lisa C. McClain (R-MI-9); Mary E. Miller (R-IL-15); Mariannette Miller-Meeks (R-IA-1); Barry Moore (R-AL-2); Blake D. Moore (R-UT-1); Frank J. Mrvan (D-IN-1); Troy E. Nehls (R-TX-22); Jay Obernolte (R-CA-23); Burgess Owens (R-UT-4); August Pfluger (R-TX-11); Deborah K. Ross (D-NC-2); Maria Elvira Salazar (R-FL-27); Victoria Spartz (R-IN-5); Michelle Steel (R-CA-45); Marilyn Strickland (D-WA-10); Ritchie Torres (D-NY-15); Beth Van Duyne (R-TX-24); Nikema Williams (D-GA-5); Julia Letlow (R-LA-5); Troy A. Carter (D-LA-2); Jake Ellzey (R-TX-6); Shontel M. Brown (D-OH-11); Mike Carey (R-OH-15); Sheila Cherfilus-McCormick (D-FL-20); Mike Flood (R-NE-1); Brad Finstad (R-MN-1); Mary Sattler Peltola (D-AK-AL); Patrick Ryan (D-NY-18); Rudy Yakym III (R-IN-2); Mark Alford (R-MO-4); Becca Balint (D-VT-AL); Aaron Bean (R-FL-4); Nikki Budzinski (D-IL-13); Eric Burlison (R-MO-7); Yadira Caraveo (D-CO-8); Greg Casar (D-TX-35); Lori Chavez-DeRemer (R-OR-5); Juan Ciscomani (R-AZ-6); Mike Collins (R-GA-10); Elijah Crane (R-AZ-2); Jasmine Crockett (D-TX-30); Anthony D’Esposito (R-NY-4); Donald G. Davis (D-NC-1); Monica De La Cruz (R-TX-15); Christopher R. Deluzio (D-PA-17); John S. Duarte (R-CA-13); Chuck Edwards (R-NC-11); Mike Ezell (R-MS-4); Valerie P. Foushee (D-NC-4); Maxwell Frost (D-FL-10); Russell Fry (R-SC-7); Robert Garcia (D-CA-42); Marie Gluesenkamp Perez (D-WA-3); Daniel S. Goldman (D-NY-10); Harriet M. Hageman (R-WY-AL); Erin Houchin (R-IN-9); Val T. Hoyle (D-OR-4); Glenn Ivey (D-MD-4); Jonathan L. Jackson (D-IL-1); John James (R-MI-10); Sydney Kamlager-Dove (D-CA-37); Thomas H. Kean, Jr. (R-NJ-7); Kevin Kiley (R-CA-3); Nick LaLota (R-NY-1); Greg Landsman (D-OH-1); Nicholas A. Langworthy (R-NY-23); Michael Lawler (R-NY-17); Laurel M. Lee (R-FL-15); Summer L. Lee (D-PA-12); Anna Paulina Luna (R-FL-13); Morgan Luttrell (R-TX-8); Richard McCormick (R-GA-6); Morgan McGarvey (D-KY-3); Robert Menendez (D-NJ-8); Max L. Miller (R-OH-7); Cory Mills (R-FL-7); Marcus J. Molinaro (R-NY-19); Nathaniel Moran (R-TX-1); Jared Moskowitz (D-FL-23); Kevin Mullin (D-CA-15); Wiley Nickel (D-NC-13); Zachary Nunn (R-IA-3); Andrew Ogles (R-TN-5); Brittany Pettersen (D-CO-7); Delia C. Ramirez (D-IL-3); Andrea Salinas (D-OR-6); Hillary J. Scholten (D-MI-3); Keith Self (R-TX-3); Eric Sorensen (D-IL-17); Emilia Strong Sykes (D-OH-13); Shri Thanedar (D-MI-13); Jill N. Tokuda (D-HI-2); Derrick Van Orden (R-WI-3); Gabe Vasquez (D-NM-2); Brandon Williams (R-NY-22); Jennifer L. McClellan (D-VA-4); Gabe Amo (D-RI-1); Celeste Maloy (R-UT-2); Timothy M. Kennedy (D-NY-26); Bill Pascrell, Jr. (D-NJ-9); Adam B. Schiff (D-CA-30); Matt Gaetz (R-FL-1); Andy Kim (D-NJ-3); Jeff Jackson (D-NC-14).

Nay (7): Virginia Foxx (R-NC-5); Scott Perry (R-PA-10); Andy Biggs (R-AZ-5); Debbie Lesko (R-AZ-8); Bob Good (R-VA-5); Matthew M. Rosendale, Sr. (R-MT-2); Josh Brecheen (R-OK-2).

Not voting (40): Christopher H. Smith (R-NJ-4); Nancy Pelosi (D-CA-11); Nydia M. Velázquez (D-NY-7); Earl Blumenauer (D-OR-3); Kay Granger (R-TX-12); Raúl M. Grijalva (D-AZ-7); C. A. Dutch Ruppersberger (D-MD-2); Patrick T. McHenry (R-NC-10); Gwen Moore (D-WI-4); Vern Buchanan (R-FL-16); Robert J. Wittman (R-VA-1); Mike Quigley (D-IL-5); H. Morgan Griffith (R-VA-9); Bill Huizenga (R-MI-4); Frederica S. Wilson (D-FL-24); Thomas Massie (R-KY-4); Ann M. Kuster (D-NH-2); Grace Meng (D-NY-6); Ruben Gallego (D-AZ-3); Barry Loudermilk (R-GA-11); Alexander X. Mooney (R-WV-2); Dwight Evans (D-PA-3); Pramila Jayapal (D-WA-7); Lloyd Smucker (R-PA-11); John R. Curtis (R-UT-3); Dan Crenshaw (R-TX-2); Susie Lee (D-NV-3); Chip Roy (R-TX-21); David J. Trone (D-MD-6); Jefferson Van Drew (R-NJ-2); Dan Bishop (R-NC-8); Gregory F. Murphy (R-NC-3); Byron Donalds (R-FL-19); Melanie A. Stansbury (D-NM-1); Wesley Hunt (R-TX-38); Jennifer A. Kiggans (R-VA-2); Seth Magaziner (D-RI-2); Dale W. Strong (R-AL-5); Sheila Jackson Lee (D-TX-18); Kelly Armstrong (R-ND-AL).

Speaker, not listed (1): Mike Johnson (R-LA-4).

Not in office (15): Vince Fong (R-CA-20); Michael A. Rulli (R-OH-6); Greg Lopez (R-CO-4); LaMonica McIver (D-NJ-10); Erica Lee Carter (D-TX-18); Tony Wied (R-WI-8); Brian Higgins (D-NY-26); Kevin McCarthy (R-CA-20); Bill Johnson (R-OH-6); David N. Cicilline (D-RI-1); Donald M. Payne, Jr. (D-NJ-10); Chris Stewart (R-UT-2); Ken Buck (R-CO-4); Mike Gallagher (R-WI-8); George Santos (R-NY-3).

Summary

Main subject: 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. Sec. 2, Sec. 3, Sec. 4

Its 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.

Unexpected Items: 0 provisions

What it does

Written automatically from the official text by Claude Sonnet 5.5, an AI model. Written 30 Sep 2026 and published after the automatic checks, without a person reading it first. Every line names the section it came from.

Sources