Bill Sponsor
House Bill 5863
118th Congress(2023-2024)
Federal Disaster Tax Relief Act of 2023
Active
Active
Passed House on May 21, 2024
Overview
Text
Introduced
Oct 2, 2023
Latest Action
May 22, 2024
Origin Chamber
House
Type
Bill
Bill
The primary form of legislative measure used to propose law. Depending on the chamber of origin, bills begin with a designation of either H.R. or S. Joint resolution is another form of legislative measure used to propose law.
Bill Number
5863
Congress
118
Policy Area
Taxation
Taxation
Primary focus of measure is all aspects of income, excise, property, inheritance, and employment taxes; tax administration and collection. Measures concerning state and local finance may fall under Economics and Public Finance policy area.
Sponsorship by Party
Republican
Florida
Republican
California
Democrat
California
Democrat
California
Democrat
California
Democrat
California
Republican
California
Democrat
California
Democrat
California
Democrat
Colorado
Democrat
Connecticut
Democrat
Hawaii
Republican
Kentucky
Democrat
Minnesota
Republican
North Carolina
Republican
North Dakota
Republican
Pennsylvania
Republican
Washington
Republican
West Virginia
House Votes (1)
Senate Votes (0)
checkPassed on May 21, 2024
Question
On Motion to Suspend the Rules and Pass, as Amended
Status
Passed
Type
Roll Call Vote
Roll Call Vote
A vote that records the individual position of each Member who voted. Such votes occurring on the House floor (by the "yeas and nays" or by "recorded vote") are taken by electronic device. The Senate has no electronic voting system; in such votes, Senators answer "yea" or "nay" as the clerk calls each name aloud. Each vote is compiled by clerks and receives a roll call number (referenced in Congress.gov as a "Record Vote" [Senate] or "Roll no." [House]).
Roll Call Type
2/3 Yea-And-Nay
Roll Number
219
House Roll Call Votes
Summary

Federal Disaster Tax Relief Act of 2023

This bill extends rules for the treatment of certain disaster-related personal casualty losses and provides tax relief for losses due to wildfires and a certain incident involving a train derailment.

Specifically, the bill excludes from taxpayer gross income, for income tax purposes, any amount received by an individual taxpayer as compensation for expenses or losses incurred due to a qualified wildfire disaster (a disaster declared after 2014 as a result of a forest or range fire). It also excludes relief payments for losses resulting from the East Palestine, Ohio, train derailment on February 3, 2023.

Text (4)
May 22, 2024
May 21, 2024
January 16, 2024
October 2, 2023
Actions (15)
05/22/2024
Received in the Senate and Read twice and referred to the Committee on Finance.
05/21/2024
Motion to reconsider laid on the table Agreed to without objection.
05/21/2024
On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 382 - 7 (Roll no. 219). (text: CR H3379)
05/21/2024
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 382 - 7 (Roll no. 219). (text: CR H3379)
05/21/2024
Considered as unfinished business. (consideration: CR H3387-3388)
05/21/2024
At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
05/21/2024
DEBATE - The House proceeded with forty minutes of debate on H.R. 5863.
05/21/2024
Considered under suspension of the rules. (consideration: CR H3379-3382)
05/21/2024
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
01/16/2024
Placed on the Union Calendar, Calendar No. 284.
01/16/2024
Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-348.
11/02/2023
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 38 - 0.
11/02/2023
Committee Consideration and Mark-up Session Held
10/02/2023
Referred to the House Committee on Ways and Means.
10/02/2023
Introduced in House
Public Record
Record Updated
Jun 26, 2024 3:15:25 PM