“I want the Senate to pass this disaster tax relief bill with my amendment. My change adds victims of the 2024 Texas Panhandle wildfires so they do not have to pay federal income tax on their relief money.”

“Mr. President, I rise today to speak about the critical need for disaster relief in my home State of Texas for a Texas community that was devastated by historic wildfires. I will seek to improve the pending Disaster Tax Relief Act being considered by the Senate to address that acute need in Texas. No doubt the current version provides relief that is also badly needed elsewhere. I would like to speak directly to the families of Spokane, WA, who have lost their homes, their livelihoods, their sense of security. The people of Texas stand with you, and we are profoundly grateful to the firefighters and first responders risking their lives to protect their neighbors. That is a pain families in Texas know all too well. In 2024, Texas witnessed truly horrific wildfires. The Smokehouse Creek fire was the single largest wildfire in the history of the State of Texas. It killed two people. It burned more than 1 million acres. It destroyed more than 500 homes and businesses, and it killed approximately 15,000 cattle. The Windy Deuce fire was among the most destructive and fast-moving wildfires ever to strike the Texas Panhandle. It burned more than 140,000 acres. Despite the horror and the destructiveness of these fires, they were not treated as qualified wildfire disasters under Federal law. One result is that any relief payments are subject to Federal income taxes, which dramatically reduces the scope and effectiveness of the badly needed relief. Victims of other catastrophic wildfires do not incur such penalties on the relief they receive. Disaster relief is important. I am proud to support disaster relief. Americans step in and help their fellow Americans in times of crisis. But disaster relief must be fair. Disaster relief cannot demonstrate favoritism, choosing some recipients as more worthy or luckier than others. My amendment does something very simple. It includes in this disaster relief bill the worst wildfire in the history of the State of Texas. On any reasonable argument on the merits, the Texas Panhandle wildfires deserve to be included. I would note also that the score of this provision is, in congressional terms, quite small: $31 million is what this addition costs. In this body, $31 million is a sum that is usually too small even to be written down. Moreover, the House of Representatives and, in particular, the chairman of the Ways and Means Committee has explicitly committed that if and when we add this disaster bill, that the House, in September when they return, will take it up and pass it. So this is the path, No. 1, to passing this disaster bill--which I very much want to do--but No. 2, to doing so in a way that does not unfairly leave out the Texans, the victims of the largest wildfire in the history of Texas. We have got to do both. And so I will now propound a unanimous consent request to take up and pass my amendment to the Doug LaMalfa Federal Disaster Tax Relief Certainty Act to designate the Smokehouse Creek fire and the Windy Deuce fire as qualified wildfire disasters, ensuring that relief payments to those affected receive the same Federal tax treatment as victims of other qualified wildfires. I urge my colleagues to pass this commonsense amendment today so that Texans receive the same treatment as other victims of wildfires. And I would note that if my colleagues choose not to accept the amendment, the alternative is going to be that nothing passes. That is not an alternative that is good for anybody, and so my hope is that common sense will prevail. Mr. President, as if in legislative session and notwithstanding rule XXII, I ask unanimous consent that the Finance Committee be discharged from further consideration of H.R. 5366, and the Senate proceed to its immediate consideration. I further ask that the Cruz amendment at the desk be considered and agreed to; that the bill, as amended, be considered read a third time and passed; and that the motion to reconsider be considered made and laid upon the table.”

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“I want to pass this disaster tax relief bill, but only if it includes victims in Texas. If the senator from Oregon does not object to adding Texas, the bill can pass right now. If he objects, the bill dies and no one gets relief.”

“I would note that I agree with virtually every word that was said by the Senator from Oregon. I agree that this tax treatment taxing someone on a disaster relief settlement from, say, the power company that caused the fire--giving someone a big tax bill for that relief that they are entitled to, it is unfair; it is wrong. I am enthusiastic about passing this bill and passing it now. What I am not enthusiastic about is leaving thousands of Texans out because just like the citizens of Oregon who suffered devastating losses, just like the citizens of California, just like the citizens of Washington State who suffered devastating losses, there were also thousands upon thousands of Texans who suffered devastating losses. And my proposal is very simple: Let’s be fair. Let’s not exclude the Texans. Let’s provide the relief that is right and just to everyone who has been impacted by these devastating wildfires. I will point out also the Senator from Oregon said there is an urgency to pass this. I want you to understand that--everyone watching--there are two paths that we can go down. One path is when I decline to make this modification, the Senator from Oregon could say nothing, could just be quiet, and then the Presiding Officer would say, ``No objection is heard,’’ and this bill would pass the Senate with the Texans included so it would be fair. It would not be excluding people that are similarly situated. It would be treating everyone fairly, and it would go to the House. The House will be back in September, and we have a commitment from the chairman of the Ways and Means Committee, the committee that has jurisdiction over this, to take this up and pass it. So if the Senator from Oregon chooses simply to say nothing, this bill moves on its way, and it is substantially closer to being signed into law and giving actual relief to the victims of these wildfires. However, the other path--and folks in the Gallery should listen for two words the Senator from Oregon says, ``I object.’’ What will happen is the bill dies. It doesn’t pass. The victims in Texas get no relief; the victims in Oregon get no relief; the victims in California get no relief; the victims in Washington State get no relief. I don’t understand why that is a good outcome. I think that is a terrible outcome. But the Senator from Oregon has complete control over which of those two paths we go down. I will not modify my request.”

“I want the Senate to pass this bill. It gives tax relief to people who lose their homes and property in natural disasters so they can rebuild.”

“First off, I rise to recognize all my colleagues that have spoken about the importance of disaster relief, and I think we all want to make sure we help our States. Right now, I rise in support of the Doug LaMalfa Federal Disaster Tax Relief Certainty Act. Florida is no stranger to natural disasters. As we speak, we are in the middle of hurricane season, which started June 1. When I was Governor, I wanted Florida to be the national model for disaster relief. We prioritized preparedness, safety, and quick action. But once the storms pass, you know, like anyplace else, Florida is in the same position. Floridians had to rebuild. Families lost homes. Some lost everything they had. When you are in that position, one of the worst moments of your entire life, you shouldn’t have to worry about a rising tax bill. That is why I helped lead this bipartisan bill and previous bills to provide not just Floridians but all Americans all across this country tax relief after disaster strikes, including Texans and Oregonians. Our citizens need certainty when they are piecing their lives back together; they don’t need the government taking a cut of the money they need. This bill just gives certainty of necessary tax relief to victims of natural disasters so they can focus on getting back on track and not worrying about the IRS. This bill is very critical to my State, but it is also about more than hurricanes. It is not just about hurricanes; this bill helps families affected by all natural disasters, including wildfires, tornadoes, earthquakes, and any other scenario that can be declared a Federal disaster. It is good for the entire country. It is a bipartisan bill, and it is a tribute to Doug LaMalfa, who passed away earlier this year. This passed the House unanimously earlier this year, so if we pass this today, it will become law. Americans don’t need extra worries when the worst happens, and we shouldn’t be an obstacle to their recovery. By passing this bill, we will make it easier to rebuild the American dream when hardships strike. I am not going to give up. I look forward to continuing to work with my colleagues, including with my friend from Texas, to get this bill across the finish line for every Floridian and every American. I recognize the issue he is dealing with, and I look forward to working with him to try to solve the issues Texans are looking at right now. I yield the floor The PRESIDING OFFICER (Mrs. Moody). The Senator from New Hampshire.”