# Pub. L. 119-108: changes to the Internal Revenue Code

2026-09-11, 140 Stat. 1020. Source: <https://www.govinfo.gov/link/plaw/119/public/108>.

## Legislative history

- Bill: [H.R. 5366](https://www.congress.gov/bill/119th-congress/house-bill/5366)
- House report: [H. Rept. 119-605](https://www.govinfo.gov/content/pkg/CRPT-119hrpt605/html/CRPT-119hrpt605.htm)

## § 63: Taxable income defined

- § 63(b)(8): Pub. L. 119–108 added par. (8).

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

- Enacted 26 U.S.C. § 139M.

## § 165: Losses

- § 165(h)(1): Pub. L. 119–108, § 2(b), substituted “$100 ($500 in the case of any qualified disaster-related personal casualty losses (as defined in paragraph (6)(C))” for “$500 ($100 for taxable years beginning after December 31, 2009)”.
- § 165(h)(6): Pub. L. 119–108, § 2(a), added par. (6).