Us Congress 2023-2024 Regular Session

Us Congress House Bill HB5863

Introduced
10/2/23  
Refer
10/2/23  
Report Pass
11/2/23  

Caption

Federal Disaster Tax Relief Act of 2023

Impact

The bill establishes new tax provisions that effectively amend the Internal Revenue Code. Specifically, it is structured to allow for the exclusion of certain compensation payments received by those impacted by federally declared wildfires, thus relieving them of potential tax burdens on disaster-related payments. Notably, the bill also extends provisions for relief payments related to the East Palestine train derailment, which underscores the government's recognition of both the wildfires and this specific disaster as impacts worthy of financial assistance and relief consideration.

Summary

House Bill 5863, known as the Federal Disaster Tax Relief Act of 2023, aims to provide significant tax relief to individuals affected by federal disasters, particularly those impacted by wildfires and the East Palestine train derailment. The bill allows for compensation received as part of qualified wildfire relief payments to be excluded from gross income for tax purposes, which assists individuals in recovering from financial hardships caused by such disasters. This legislative effort represents a critical response to the challenges faced by communities devastated by natural calamities.

Sentiment

Overall, the sentiment surrounding HB 5863 appears largely positive, with widespread support among legislators indicating a recognition of the pressing need for disaster relief. This consensus stems from the understanding that tax relief can alleviate some of the economic hardships faced by affected individuals and families. While there may be some concerns regarding budget impacts and the logistics of implementing such tax relief measures, the overarching sentiment favors providing aid to those affected by disasters.

Contention

While the bill has garnered broad support, some contention may arise around how effectively it will address the needs of all affected individuals and ensure equitable access to these relief measures. The bill's specifics regarding compensation exclusions and the definition of 'qualified' disaster payments might prompt discussions about fairness and adequacy in meeting the diverse challenges faced by different communities. Additionally, potential debates regarding the long-term financial implications for federal and state budgets, in light of the tax relief provisions, could also surface as the bill progresses.

Companion Bills

US HR961

Related Providing for the consideration of the bill (H.R. 5863) to provide tax relief with respect to certain Federal disasters.

US HB7024

Related Tax Relief for American Families and Workers Act of 2024

US SB3678

Related Federal Disaster Tax Relief Act of 2024

US SB3711

Related Protect Innocent Victims Of Taxation After Fire Act

Similar Bills

No similar bills found.