H.R. 5366 · Public Law 119-108

Doug LaMalfa Federal Disaster Tax Relief Certainty Act

Compare the introduced in house text dated September 15, 2025 with the enrolled text. Congress’s text became Public Law 119-108 on September 11, 2026.

Paired provisions with wording changes: 3
Paired provisions with unchanged wording and labels: 0
Provisions without a confident pair: 0 earlier · 0 enrolled

Compared 3 earlier provisions and 3 enrolled provisions.

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Earlier bill text · Enrolled bill text · Public law and enactment record

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GovInfo bill versions
Text version	Date listed	Use in this comparison
Enrolled Bill	Date unavailable	Enrolled comparison text
Referred in Senate	April 28, 2026	Additional version
Engrossed in House	April 27, 2026	Additional version
Reported in House	April 9, 2026	Additional version
Introduced in House	September 15, 2025	Earlier comparison text

Compare provisions

3 paired provisions contain wording changes. Other matched provisions may have changed headings, numbers, or locations.

Wording changed
EarlierSec. 1 · Short title
EnrolledSec. 1 · Short title

Paired by same section number and heading
Show changed passages

Earlier excerpt
This Act may be cited as the Federal Disaster Tax Relief Act of 2025.

Enrolled excerpt
This Act may be cited as the Doug LaMalfa Federal Disaster Tax Relief Certainty Act.

Earlier excerpt
…Act may be cited as the Federal Disaster Tax Relief Act of 2025.

Enrolled excerpt
…be cited as the Doug LaMalfa Federal Disaster Tax Relief Certainty Act.

Earlier excerpt
…may be cited as the Federal Disaster Tax Relief Act ~~of 2025~~.

Enrolled excerpt
…as the Doug LaMalfa Federal Disaster Tax Relief Certainty Act.
Wording changed
EarlierSec. 2 · Codification and extension of rules for casualty losses arising from major disasters
EnrolledSec. 2 · Codification and extension of rules for casualty losses arising from major disasters

Paired by same section number and heading
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Earlier excerpt
(a~~) Treatment of losses (1~~) In general Section 165(h) of the…

Enrolled excerpt
(a) In general Section 165(h) of the…

Earlier excerpt
…new paragraph: (6) Special rule for qualified disaster losses (A) In general If an individual…

Enrolled excerpt
…new paragraph: (6) Special rule for qualified net disaster losses (A) In general If an individual…

Earlier excerpt
…shall be the sum of— (i) such net disaster loss, and (ii) so much…

Enrolled excerpt
…shall be the sum of— (i) such qualified net disaster loss, and (ii) so much…
Wording changed
EarlierSec. 3 · Codification and extension of exclusion from gross income of compensation for losses or damages resulting from certain wildfires
EnrolledSec. 3 · Codification and extension of exclusion from gross income of compensation for losses or damages resulting from certain wildfires

Paired by same section number and heading
Show changed passages

Earlier excerpt
…as a qualified wildfire relief payment. (b) ~~Definitions; qualified~~ wildfire relief payment For purposes of this section— (…

Enrolled excerpt
…as a qualified wildfire relief payment. (b) Qualified wildfire relief payment For purposes of this section— (…

Earlier excerpt
…(i)(5)(A)) after December 31, 2014, as a result of…

Enrolled excerpt
…(i)(5)(A)) declared after December 31, 2014, and before January 1…

Earlier excerpt
…)(A)) after December 31, 2014, as a result of any forest or range fire…

Enrolled excerpt
…(A)) declared after December 31, 2014, and before January 1, 2027, as a result of any forest or range fire…

Comparison method

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The public law is linked separately. For the current statutory text, consult the United States Code and subsequent amendments.

GovInfo sources checked November 10, 2026. Public law XML directory · Official bill versions · Official public law guide · Download the comparisons