Authored by Justin Michal, Candidate for U.S. House of Representatives – Michigan’s 1st Congressional District

The DISASTER Relief Act (Deducting Immediate and Sustained Allowable Spending Toward Emergency Recovery) is a proposed federal bill that provides vital tax relief to American citizens impacted by federally-declared disasters.

The Problem

When disasters strike — hurricanes, wildfires, floods, ice storms, or blizzards — families are often forced to spend thousands of dollars in out-of-pocket expenses for emergency items and survival needs. These costs are rarely reimbursed and typically fall on the shoulders of middle and working-class families. The current tax code does not provide sufficient relief for these unplanned, essential expenses.

The Solution: The DISASTER Relief Act

This bill provides a federal tax deduction for qualified disaster-related expenses, including:

• Temporary housing and emergency lodging
• Fuel, generators, and chain saws
• Emergency transportation and evacuation
• Cleanup and restoration tools
• Air purifiers, PPE, dehumidifiers
• First-aid and survival supplies
• Any other essential purchases related to emergency survival and recovery

Key Features

  • Allows individuals to deduct up to $50,000 in disaster-related personal expenses from their federal taxable income
  • Applies to expenses incurred in areas under federal disaster or emergency declaration
  • Adjusted annually for inflation
  • Reduces the financial burden on everyday Americans when they need help the most

Why It Matters

Americans should not be punished for surviving a disaster. The DISASTER Relief Act delivers simple, compassionate relief to Americans who are working to recover, rebuild, and restore stability after federally-declared emergencies. This legislation is fully drafted, thoroughly researched, and ready to be introduced on Day One of the 120th Congress when Justin is sworn into office in January 2027.

‍