President Signs Bill Into Law Including Fong Legislation Supporting Wildfire Victims

Image September 21, 2026 Press Release WASHINGTON, D.C. — Earlier this month, President Trump signed into law The Doug LaMalfa Federal Disaster Tax Relief Certainty Act (Public Law 119-108), which included Congressman Vince Fong's (CA-20) Doug LaMalfa Protect Innocent Victims of Taxation After Fire Extension Act (H.R. 7825). Re-introduced in memorial to the late Rep. LaMalfa, Rep. Fong's bill, as included in Public Law 119-108, exempts wildfire relief payments made to victims from federal income tax for certain wildfire disasters federally declared in 2025 and 2026. Congressman Fong was joined in this effort by Reps. Tom McClintock (CA-05), Brad Sherman (CA-32), Mike Thompson (CA-04), Blake Moore (UT-01), Cliff Bentz (OR-02), Janelle Bynum (OR-05), Jill Tokuda (HI-02), and Mike Lawler (NY-17). "In California, we are all too familiar with the devastation caused by wildfires," said Congressman Fong. "After these disasters strike in our community, survivors shouldn't have to worry about whether they will have to pay burdensome federal taxes as they work to recover and rebuild. Doug LaMalfa was a steadfast champion of rural California, and it is an honor to continue his legacy and further this legislation in his memory so we can provide a lifeline to families as they navigate the most difficult of times. I am grateful to President Trump for signing this into law and to my colleagues who joined this bipartisan effort to ensure wildfire survivors receive the help they need without facing additional financial barriers." “No one who has lost a home to wildfire should have to hand part of their recovery check over to the IRS,” said Ways and Means Committee Chairman Jason Smith (MO-08). “I appreciate Congressman Fong’s support for carrying forward an important part of our late colleague Doug LaMalfa’s legacy and ensuring California wildfire survivors can continue to receive this relief as they rebuild their lives. Along with Congressman Steube, his efforts were critical in ensuring support for this bipartisan effort and getting this bill to President Trump’s desk for his signature.” “This delivers long-overdue certainty to Americans rebuilding after natural disasters. Disaster victims should be focused on rebuilding their homes, businesses, and communities, not worrying about an unexpected tax burden on the assistance they receive,” said Rep. Greg Steube (FL-17). “I’m grateful to President Trump for signing this important legislation into law and ensuring families across the country receive the relief they deserve. Congressman LaMalfa worked tirelessly to get this legislation across the finish line, and it is fitting that his legacy of service will live on for years to come.” This law allows wildfire victims who receive disaster aid from a qualified wildfire disaster to have that payment exempted from gross income filings. It excludes wildfire recovery payments — including compensation that covers living expenses, lost wages, personal injury, death, or emotional distress — from federal income taxation. Without this law, victims of catastrophic wildfires would have their wildfire relief payments subject to federal income tax obligations. This law applies to certain wildfire disasters federally declared in 2025 and 2026. ### Issues : Congress