Providing for the consideration of the bill (H.R. 5863) to provide tax relief with respect to certain Federal disasters.

H.Res. 961 was a procedural resolution known as a "rule," which established the terms and conditions for the House of Representatives to debate and vote on the Federal Disaster Tax Relief Act of 2023 (H.R. 5863). The underlying legislation aimed to provide financial relief to individuals in areas affected by major disasters by allowing them to deduct casualty losses from their federal income taxes more easily. Specifically, it sought to waive the requirement that disaster-related losses must exceed 10% of a taxpayer's adjusted gross income to be deductible and would have allowed these deductions even for those who do not itemize. While the House eventually passed the related tax relief bill, this specific procedural resolution was "laid on the table," meaning it was set aside and is no longer active.