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

HRES 961 is a procedural resolution that streamlines the House's process for considering H.R. 5863, the substantive bill providing tax relief for victims of certain federally declared disasters. It waives all objections to H.R. 5863, requires the bill to be considered as read, prohibits amendments, and limits debate to one hour equally divided between the Ways and Means Committee chair and ranking member. This resolution directly affects House procedures and the timeline for voting on the tax relief bill, not the policy itself. It does not change tax law but enables the House to move forward with H.R. 5863 without delays or amendments.