This bill extends Thompson and Steube’s landmark 2024 law providing tax relief for individuals impacted by federally declared disasters. The bill will permit victims to claim disaster-related personal casualty losses without having to itemize deductions through January 1, 2027.
Support legislation to extend federal disaster tax relief through January 1, 2027, including allowing victims of federally declared disasters to claim personal casualty losses without itemizing deductions and excluding wildfire relief payments from taxable income.
Occurrences
Evidence
Rep. Mike Thompson and Rep. Greg Steube’s Doug LaMalfa Federal Disaster Tax Relief Certainty Act (H.R. 5366) passed the U.S. House of Representatives by a voice vote. The release says the bill will permit victims to claim disaster-related personal casualty losses without having to itemize deductions through January 1, 2027, and that it ensures wildfire relief payments are not treated as taxable income.
The House proceedings include consideration of the Doug LaMalfa Federal Disaster Tax Relief legislation and text indicating extension of disaster-related casualty loss treatment through January 1, 2027, along with exclusion of qualified wildfire relief payments from taxable income.
The report describes the disaster tax relief framework, including allowing certain disaster-related personal casualty losses to be taken on tax returns without itemizing and limiting the deduction rules for qualified losses.
The bill summary states that it allows individuals to claim enhanced casualty loss deductions for qualified disasters without itemizing and excludes qualified wildfire relief payments from income.
In House floor debate on H.R. 5366, Rep. Mike Thompson said he supports the bipartisan bill and that it would let disaster victims claim the personal casualty loss deduction without itemizing and would exempt wildfire relief payments from federal income tax.
Later in the same House proceedings, the chamber suspended the rules and passed H.R. 5366, the Doug LaMalfa Federal Disaster Tax Relief Certainty Act, as amended.
House floor proceedings on H.R. 5366 show Rep. Mike Thompson speaking in support of the bipartisan disaster tax relief bill, explaining that it would extend the personal casualty-loss deduction through January 1, 2027 and exclude wildfire relief payments from taxable income; the House then passed H.R. 5366 as amended.
AP reported that the bipartisan disaster tax relief effort remained unfinished in the Senate, noting that two similar Senate bills had been introduced but no further action had been taken.
Assessments
The promise was to support legislation with these disaster-tax provisions, not to guarantee final enactment. The evidence shows Thompson materially advanced that pledge in office during the same term: he was a named backer of H.R. 5366, spoke for it on the House floor, and the bill that passed the House included the specific provisions cited in the claim, including casualty-loss treatment without itemizing through January 1, 2027 and exclusion of wildfire relief payments from taxable income. Although Senate action remained unfinished, that does not defeat a promise framed as support for legislation.
Thompson co-sponsored and publicly backed H.R. 5366, and the House passed it with the exact relief provisions in the claim: extending disaster casualty-loss treatment through January 1, 2027 and excluding wildfire relief payments from taxable income. Because the promise was to support this legislation and he materially advanced it during his current term, this counts as delivered in same_term timing.
The evidence shows Mike Thompson materially advanced the promised policy by backing and publicly touting House passage of H.R. 5366 in April 2026, and the bill text matched the claim's core provisions: extending disaster tax relief through January 1, 2027, allowing personal casualty losses without itemizing, and excluding wildfire relief payments from taxable income. However, the record provided shows House passage only, not final enactment into federal law. Because the promise was to support legislation and he clearly did so, but the full policy outcome is not shown as completed at the federal level, this merits partial rather than delivered.