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Tax Relief for Victims of Crimes, Scams, and Disasters Act.

This bill reinstates the deduction for personal casualty losses as it was in effect prior to the enactment of Public Law 115–97. The amendment applies to taxable years beginning after December 31, 2017. Additionally, the bill extends the time period for filing a claim for credit or refund related to these deductions.
Key points
Reinstates the deduction for personal casualty losses as in effect prior to Public Law 115–97.
Applies retroactively to taxable years beginning after December 31, 2017.
Extends the deadline for filing claims for credits or refunds attributable to these losses.
article Official text account_balance Process page
Introduced
Citizen Poll
No votes cast
Additional Information
Print number: 119_S_1773
Sponsor: Sen. Baldwin, Tammy [D-WI]
Process start date: 2025-05-15
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Summarized by: gemini-3-pro-preview
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Tax Relief for Victims of Crimes, Scams, and Disasters Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 119_S_1773.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2025-05-15.

What are the main provisions?

Key points include:

  • Reinstates the deduction for personal casualty losses as in effect prior to Public Law 115–97.
  • Applies retroactively to taxable years beginning after December 31, 2017.
  • Extends the deadline for filing claims for credits or refunds attributable to these losses.
What is the specific legal status?

The current status is Introduced.

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. Baldwin, Tammy [D-WI].

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 2025-12-31.

CATEGORIES

Taxes