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
legacy_unverified · Source version not recorded · locator unknown
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.
legacy_unverified · Source version not recorded · locator unknown
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.
legacy_unverified · Source version not recorded · locator unknown
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.
legacy_unverified · Source version not recorded · locator unknown
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.
legacy_unverified · Source version not recorded · locator unknown
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.
legacy_unverified · Source version not recorded · locator unknown
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.
legacy_unverified · Source version not recorded · locator unknown
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.
legacy_unverified · Source version not recorded · locator unknown
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.
legacy_unverified · Source version not recorded · locator unknown
GovInfo's enrolled bill text identifies H.R. 5366 as the Doug LaMalfa Federal Disaster Tax Relief Certainty Act, an act to codify and extend rules for personal casualty losses from major disasters and exclusion from gross income for compensation from certain wildfires. The enrolled text covers qualified disaster areas with incident periods before January 1, 2027, allows qualified net disaster losses to be deducted by non-itemizers, and creates IRC section 139M excluding qualified wildfire relief payments for federally declared wildfire disasters declared before January 1, 2027.
legacy_unverified · Source version not recorded · locator unknown
Rep. Thompson's official House site lists an August 11, 2026 press release titled "Senate Passes Thompson's Bill Extending Tax Relief for Wildfire Survivors," stating that the Senate unanimously passed Rep. Mike Thompson, Rep. Greg Steube, Rep. Jimmy Panetta, Sen. Alex Padilla, and Sen. Adam Schiff's H.R. 5366 to ensure wildfire survivors are not taxed on compensation for losses and damages from federally declared wildfire disasters before January 1, 2027.
Assessments
Thompson materially advanced the promised federal legislation during his current House term: H.R. 5366 contained the two core provisions named in the promise, extending disaster casualty-loss relief through January 1, 2027 and excluding qualifying wildfire relief payments from taxable income. The evidence ties Thompson directly to the bill as a sponsor/advocate, shows House passage, Senate passage, and enrolled-bill status in the same term. That is enough to count the commitment to support and advance the legislation as delivered, with the effort badge warranted because he took visible legislative action.
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.