I 

118TH CONGRESS 

1ST SESSION H. R. 5863 

To provide tax relief with respect to certain Federal disasters. 

IN THE HOUSE OF REPRESENTATIVES 

OCTOBER 2, 2023 

Mr. STEUBE introduced the following bill; which was referred to the 

Committee on Ways and Means 

A BILL 

To provide tax relief with respect to certain Federal 

disasters. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Federal Disaster Tax 

5 Relief Act of 2023’’. 

6 SEC. 2. EXTENSION OF RULES FOR TREATMENT OF CER7 TAIN DISASTER-RELATED PERSONAL CAS8 UALTY LOSSES. 

9 For purposes of applying section 304(b) of the Tax10 payer Certainty and Disaster Tax Relief Act of 2020, sec11 tion 301 of such Act shall be applied by substituting ‘‘the 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
2 

•HR 5863 IH

1 Federal Disaster Tax Relief Act of 2023’’ for ‘‘this Act’’ 

2 each place it appears. 

3 SEC. 3. EXCLUSION FROM GROSS INCOME FOR COMPENSA4 TION FOR LOSSES OR DAMAGES RESULTING 

5 FROM CERTAIN WILDFIRES. 

6 (a) IN GENERAL.—For purposes of the Internal Rev7 enue Code of 1986, gross income shall not include any 

8 amount received by an individual as a qualified wildfire 

9 relief payment. 

10 (b) QUALIFIED WILDFIRE RELIEF PAYMENT.—For 

11 purposes of this section— 

12 (1) IN GENERAL.—The term ‘‘qualified wildfire 

13 relief payment’’ means any amount received by or on 

14 behalf of an individual as compensation for expenses 

15 or losses incurred as a result of a qualified wildfire 

16 disaster, but only to the extent any expense or loss 

17 compensated by such payment is not compensated 

18 for by insurance or otherwise. 

19 (2) QUALIFIED WILDFIRE DISASTER.—The 

20 term ‘‘qualified wildfire disaster’’ means any feder21 ally declared disaster (as defined in section 

22 165(i)(5)(A) of the Internal Revenue Code of 1986) 

23 declared, after December 31, 2014, as a result any 

24 forest or range fire. 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
3 

•HR 5863 IH

1 (c) DENIAL OF DOUBLE BENEFIT.—Notwith2 standing any other provision of the Internal Revenue Code 

3 of 1986— 

4 (1) no deduction or credit shall be allowed (to 

5 the person for whose benefit a qualified wildfire re6 lief payment is made) for, or by reason of, any ex7 penditure to the extent of the amount excluded 

8 under this section with respect to such expenditure, 

9 and 

10 (2) no increase in the basis or adjusted basis of 

11 any property shall result from any amount excluded 

12 under this subsection with respect to such property. 

13 (d) LIMITATION ON APPLICATION.—This section 

14 shall only apply to qualified wildfire relief payments re15 ceived by the individual during taxable years beginning 

16 after December 31, 2019, and before January 1, 2026. 

17 SEC. 4. EAST PALESTINE DISASTER RELIEF PAYMENTS. 

18 (a) DISASTER RELIEF PAYMENTS TO VICTIMS OF

19 EAST PALESTINE TRAIN DERAILMENT.—East Palestine 

20 train derailment payments shall be treated as qualified 

21 disaster relief payments for purposes of section 139(b) of 

22 the Internal Revenue Code of 1986. 

23 (b) EAST PALESTINE TRAIL DERAILMENT PAY24 MENTS.—For purposes of this section, the term ‘‘East 

25 Palestine train derailment payment’’ means any amount 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
4 

•HR 5863 IH

1 received by or on behalf of an individual as compensation 

2 for loss, damages, expenses, loss in real property value, 

3 closing costs with respect to real property (including real4 tor commissions), or inconvenience (including access to 

5 real property) resulting from the East Palestine train de6 railment if such amount was provided by— 

7 (1) a Federal, State, or local government agen8 cy, 

9 (2) Norfolk Southern Railway, or 

10 (3) any subsidiary, insurer, or agent of Norfolk 

11 Southern Railway or any related person. 

12 (c) TRAIN DERAILMENT.—For purposes of this sec13 tion, the term ‘‘East Palestine train derailment’’ means 

14 the derailment of a train in East Palestine, Ohio, on Feb15 ruary 3, 2023. 

16 (d) EFFECTIVE DATE.—This subsection shall apply 

17 to amounts received on or after February 3, 2023. 

Æ 


kjohnson on DSK7ZCZBW3PROD with $$_JOB