25 March 2026

Ways and Means approves disaster, tax administration bills

The House Ways and Means Committee March 25 unanimously approved five bipartisan and mostly noncontroversial bills addressing issues including disaster tax relief, educator tax deductions, and tax administration.

The Committee approved:

  • H.R. 2347, the "Survivor Justice Tax Prevention Act," by a 41-0 vote
  • H.R. 5366, the "Federal Disaster Tax Relief Act of 2025," 43-0
  • H.R. 5334, the "Supporting Early-childhood Educators' Deductions (SEED) Act of 2025," 43-0
  • H.R. 7971, the "Taxpayer Experience Improvement Act," 43-0
  • H.R. 7959, the "IRS Whistleblower Program Improvement Act," 41-0

The disaster relief measure, H.R. 5366, was changed by a substitute amendment to be titled the "Doug LaMalfa Federal Disaster Tax Relief Certainty Act," and members paid tribute to the late congressman who worked on disaster relief issues. Under the bill, "qualified net disaster losses" are deductible to the extent they exceed $500 per casualty and without regard to whether aggregate net personal casualty losses exceed 10% of a taxpayer's adjusted gross income. Rep. Judy Chu (D-CA) discussed her bill on the same issue, the Disaster Survivors Tax Relief and Recovery Act (H.R. 6842), which includes provisions on charitable contributions, retirement plan withdrawals, and additional Low-Income Housing Tax Credit allocations.

There was also some discussion of the bill (H.R. 6985) by Reps. Max Miller (R-OH) and Steven Horsford (D-NV) to restore the rule allowing a deduction of 100% of gambling losses against winnings.

The SEED Act would expand the above-the-line deduction for K-12 educator expenses up to $350 to include early childhood educators.

Ways and Means Committee members Dave Schweikert (R-AZ) and Don Beyer (D-VA) sponsor the Taxpayer Experience Improvement Act (H.R. 7971), to provide for modernization and technological improvements of services provided by the Internal Revenue Service. Provisions include a requiring IRS to establish a customer service dashboard and to "provide, through a website or a mobile application, individualized, specific, and up-to-date information to taxpayers regarding their tax returns and amended returns."

Senate Finance Committee Chairman Mike Crapo (R-ID) and Ranking Member Ron Wyden (D-OR) on February 26 introduced the "Taxpayer Assistance and Service Act," which includes an upgrade to the "where's my refund" tools so taxpayers know when to expect their refunds. There's continued speculation about whether the two chambers could come together on a compromise tax administration package.

Materials related to the bills are available here.

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Contact Information

For additional information concerning this Alert, please contact:

Washington Council Ernst & Young

  • Any member of the group at (202) 293-7474.

Document ID: 2026-0725