Pub. L. 119-108 Sep. 11, 2026

140 Stat. 1020 · Changed 3 sections of the Code

Bill H.R. 5366 · House report H. Rept. 119-605

§ 63 Taxable income defined

(b)(8) Pub. L. 119–108 added par. (8).

§ 139M Compensation for losses or damages resulting from certain wildfires

Enacted § 139M

§ 165 Losses

(h)(1) Pub. L. 119–108, § 2(b), substituted “$100 ($500 in the case of any qualified disaster-related personal casualty losses…
(h)(6) Pub. L. 119–108, § 2(a), added par. (6).