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HR 3469
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Tax Relief for Victims of Crimes, Scams, and Disasters Act

To amend the Internal Revenue Code of 1986 to reinstate the deduction for personal casualty losses as in effect prior to the enactment of Public Law 115-97.

Introduced May 15, 2025

Latest action (May 15, 2025) Referred to the House Committee on Ways and Means.

Referred to
Ways and Means Committee
Policy area
Taxation
Issues
Criminal JusticeEconomy & Taxes

Summary

This bill amends the Internal Revenue Code to reinstate the deduction for personal casualty losses, which was suspended by the Tax Cuts and Jobs Act of 2017 beginning in 2018. The reinstatement applies retroactively to taxable years beginning after December 31, 2017, allowing taxpayers to deduct personal casualty losses on their federal income tax returns. The bill also extends the time limit for filing refund or credit claims for prior tax years affected by the suspension, allowing affected taxpayers to reclaim taxes paid during the suspension period.

AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.

Sponsor (1)
47 cosponsors

Money behind the sponsor

Top reported contributors to W. Gregory Steube’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.

  • CHENEY BROTHERS $7,800
  • NEXTGEN MANAGEMENT $6,600
  • STEPHENS, INC. $6,600
  • NEPTUNE WELLNESS SOLUTIONS $6,600
  • COOLTODAY $6,600

Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for W. Gregory Steube → · Outside spending →

Actions (2)
  1. May 15, 2025 Referred to the House Committee on Ways and Means. · house
  2. May 15, 2025 Introduced in House

Similar bills (6)

Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.

  • S 1773 — Tax Relief for Victims of Crimes, Scams, and Disasters Act · Introduced May 15, 2025 · Cong. 119 92%
  • S 2744 — Federal Disaster Tax Relief Act of 2025 · Introduced Sep 9, 2025 · Cong. 119 87%
  • HR 3975 — Tax Fairness for Disaster Victims Act · Introduced Jun 12, 2025 · Cong. 119 82%
  • S 336 — Disaster Mitigation and Tax Parity Act of 2025 · Introduced Jan 30, 2025 · Cong. 119 76%
  • HR 6999 — Tax Relief for Fraud Victims Act · Introduced Jan 9, 2026 · Cong. 119 76%
  • HR 1849 — Disaster Mitigation and Tax Parity Act of 2025 · Introduced Feb 4, 2026 · Cong. 119 75%

Text versions (1)
  • Introduced in House · May 15, 2025

Only one text version is on file, so there’s no earlier version to compare against yet.

Full text

IN THE HOUSE OF REPRESENTATIVES

May 15, 2025

Mr. Steube (for himself, Mr. Panetta, Mr. Diaz-Balart, Mr. Ezell, Mr. Raskin, and Mr. McGovern) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to reinstate the deduction for personal casualty losses as in effect prior to the enactment of Public Law 115-97.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the “Tax Relief for Victims of Crimes, Scams, and Disasters Act”.

SEC. 2. REINSTATEMENT OF DEDUCTION FOR PERSONAL CASUALTY LOSS.

(a) In General.—Section 165(h) of the Internal Revenue Code of 1986 is amended by striking paragraph (5).

(b) Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2017.

SEC. 3. EXTENSION OF TIME TO FILE CLAIM FOR CREDIT OR REFUND FOR PERSONAL CASUALTY LOSS DEDUCTION.

(a) In General.—In the case of a taxpayer who filed a return for a taxable year ending before January 1, 2025, with respect to which a deduction could have been taken by the taxpayer under section 165(a) of the Internal Revenue Code of 1986 but for the fact that such deduction was suspended under section 165(h)(5) at the time of filing—

(1) the period of limitation prescribed by section 6511(a) of such Code on filing a claim for credit or refund for any such taxable year shall be extended until the date prescribed by law (including extensions) for filing the return of tax for the taxable year that includes the date of the enactment of this Act, and

(2) section 6511(b)(2) of such Code shall not apply to any claim of credit or refund with respect to such return.

(b) Extension Restricted to Personal Casualty Loss Deduction.— Subsection (a) shall apply only with respect to a claim for credit or refund of a taxpayer to the extent such claim relates to an overpayment attributable to the deduction under section 165(a) for personal casualty losses described in section 165(c)(3) of the Internal Revenue Code of 1986. <all>

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