IB 
Union Calendar No. 284 
118TH CONGRESS 
2D SESSION 
H. R. 5863 
[Report No. 118–348] 
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 
JANUARY 16, 2024 
Additional sponsors: Mr. LAMALFA, Mr. THOMPSON of California, Mr. JOHN-
SON of Ohio, Mr. DIAZ-BALART, Mr. DONALDS, Ms. BROWNLEY, Ms. 
BONAMICI, Ms. OMAR, Mr. NEWHOUSE, Mr. MORAN, Mr. SCOTT FRANK-
LIN of Florida, Mr. BARR, Mrs. BICE, Mr. KELLY of Pennsylvania, Ms. 
TOKUDA, Mr. ROUZER, Mr. WALTZ, Ms. DAVIDS of Kansas, Mr. KILEY, 
Mr. BUCSHON, Mr. HARDER of California, Mr. COSTA, Ms. HAGEMAN, 
Ms. CARAVEO, Mr. NEGUSE, Mr. CASE, Mr. LIEU, Ms. PORTER, Mrs. 
MILLER of West Virginia, Mr. ARMSTRONG, Mr. RUTHERFORD, Mr. 
PFLUGER, Mr. COURTNEY, Mr. GOLDMAN of New York, and Ms. 
STANSBURY 
JANUARY 16, 2024 
Reported with an amendment, committed to the Committee of the Whole 
House on the State of the Union, and ordered to be printed 
[Strike out all after the enacting clause and insert the part printed in italic] 
[For text of introduced bill, see copy of bill as introduced on October 2, 2023] 
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A BILL 
To provide tax relief with respect to certain Federal 
disasters. 
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Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Federal Disaster Tax 
Relief Act of 2023’’. 
SEC. 2. EXTENSION OF RULES FOR TREATMENT OF CER-
TAIN 
DISASTER-RELATED 
PERSONAL 
CAS-
UALTY LOSSES. 
For purposes of applying section 304(b) of the Tax-
payer Certainty and Disaster Tax Relief Act of 2020, sec-
tion 301 of such Act shall be applied by substituting ‘‘the 
Federal Disaster Tax Relief Act of 2023’’ for ‘‘this Act’’ each 
place it appears. 
SEC. 3. EXCLUSION FROM GROSS INCOME FOR COMPENSA-
TION FOR LOSSES OR DAMAGES RESULTING 
FROM CERTAIN WILDFIRES. 
(a) IN GENERAL.—For purposes of the Internal Rev-
enue Code of 1986, gross income shall not include any 
amount received by an individual as a qualified wildfire 
relief payment. 
(b) QUALIFIED WILDFIRE RELIEF PAYMENT.—For 
purposes of this section— 
(1) IN GENERAL.—The term ‘‘qualified wildfire 
relief payment’’ means any amount received by or on 
behalf of an individual as compensation for losses, ex-
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penses, or damages (including compensation for addi-
tional living expenses, lost wages (other than com-
pensation for lost wages paid by the employer which 
would have otherwise paid such wages), personal in-
jury, death, or emotional distress) incurred as a re-
sult of a qualified wildfire disaster, but only to the 
extent the losses, expenses, or damages compensated by 
such payment are not compensated for by insurance 
or otherwise. 
(2) QUALIFIED WILDFIRE DISASTER.—The term 
‘‘qualified wildfire disaster’’ means any federally de-
clared disaster (as defined in section 165(i)(5)(A) of 
the Internal Revenue Code of 1986) declared, after 
December 31, 2014, as a result of any forest or range 
fire. 
(c) DENIAL OF DOUBLE BENEFIT.—Notwithstanding 
any other provision of the Internal Revenue Code of 1986— 
(1) no deduction or credit shall be allowed (to the 
person for whose benefit a qualified wildfire relief 
payment is made) for, or by reason of, any expendi-
ture to the extent of the amount excluded under this 
section with respect to such expenditure, and 
(2) no increase in the basis or adjusted basis of 
any property shall result from any amount excluded 
under this subsection with respect to such property. 
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(d) LIMITATION ON APPLICATION.—This section shall 
only apply to qualified wildfire relief payments received by 
the individual during taxable years beginning after Decem-
ber 31, 2019, and before January 1, 2026. 
SEC. 4. EAST PALESTINE DISASTER RELIEF PAYMENTS. 
(a) DISASTER RELIEF PAYMENTS
TO VICTIMS
OF 
EAST PALESTINE TRAIN DERAILMENT.—East Palestine 
train derailment payments shall be treated as qualified dis-
aster relief payments for purposes of section 139(b) of the 
Internal Revenue Code of 1986. 
(b) EAST
PALESTINE
TRAIN
DERAILMENT
PAY-
MENTS.—For purposes of this section, the term ‘‘East Pal-
estine train derailment payment’’ means any amount re-
ceived by or on behalf of an individual as compensation 
for loss, damages, expenses, loss in real property value, clos-
ing costs with respect to real property (including realtor 
commissions), or inconvenience (including access to real 
property) resulting from the East Palestine train derail-
ment if such amount was provided by— 
(1) a Federal, State, or local government agency, 
(2) Norfolk Southern Railway, or 
(3) any subsidiary, insurer, or agent of Norfolk 
Southern Railway or any related person. 
(c) TRAIN DERAILMENT.—For purposes of this section, 
the term ‘‘East Palestine train derailment’’ means the de-
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railment of a train in East Palestine, Ohio, on February 
3, 2023. 
(d) EFFECTIVE DATE.—This section shall apply to 
amounts received on or after February 3, 2023. 
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Union Calendar No. 284 
118TH CONGRESS 
2D SESSION 
H. R. 5863 
[Report No. 118–348] 
A BILL 
To provide tax relief with respect to certain Federal 
disasters. 
JANUARY 16, 2024 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
VerDate Sep 11 2014 
22:27 Jan 16, 2024
Jkt 049200
PO 00000
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