arrow_back Trending Legislation
Share share

Claiming Losses After Disasters Act

This Act amends the Internal Revenue Code of 1986 to provide special rules for personal casualty losses arising from major disasters. It allows qualified net disaster losses to be calculated without the requirement that they exceed 10 percent of adjusted gross income. Additionally, the Act permits the standard deduction to be increased by the disaster loss deduction.
Key points
Allows qualified net disaster losses to be deducted without regard to the 10% adjusted gross income (AGI) floor.
Permits the "disaster loss deduction" to be added to the standard deduction.
Defines a qualified disaster area as an area where a major disaster was declared after December 27, 2020.
Sets the dollar limitation to $500 for net disaster losses (instead of the standard $100).
article Official text account_balance Process page notifications_active Track this Bill
gavel
Status:
Expired
Record your position for audit.
Why does your vote on bills matter?
It creates raw, undeniable proof. Civic Will provides the permanent data to verify the Government's loyalty towards its citizens (explained here). Start recording it now.
Additional Information
Claiming Losses After Disasters Act
Print number: S 3173
Sponsor: Sen. Kennedy, John [R-LA]
Process start date: 2021-11-04
System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.
Summarized by: gemini-3-pro-preview
Source data: api.congress.gov
AI work logs for this document launch
Summary & Status

Key Questions about Claiming Losses After Disasters Act

A structured overview of the legislative process, official sources, status and civic context.

What is the official ID of this bill?

The official print number for this legislation is S 3173.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2021-11-04.

What are the main provisions?

Key points include:

  • Allows qualified net disaster losses to be deducted without regard to the 10% adjusted gross income (AGI) floor.
  • Permits the "disaster loss deduction" to be added to the standard deduction.
  • Defines a qualified disaster area as an area where a major disaster was declared after December 27, 2020.
  • Sets the dollar limitation to $500 for net disaster losses (instead of the standard $100).

What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Sen. Kennedy, John [R-LA].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-01-02.

Analysis and Potential Impact of S 3173

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

CATEGORIES

Taxes Benefits