Federal Disaster Responsibility Act

This bill appropriates $16.5 billion from the Treasury for disaster relief under the Robert T. Stafford Act, covering major disasters declared between 2020 and 2023. It provides tax relief by increasing deductible casualty losses for individuals in qualifying disaster areas, allowing deductions up to 10% of adjusted gross income (instead of the usual 10% floor) and raising the standard deduction by the net disaster loss amount. The tax provisions exclude areas affected solely by COVID-19 or previously covered by prior relief acts. It also includes minor procedural updates, such as allowing block grants for agricultural losses and requiring a Department of Defense report on Hurricane Idalia damage.