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Protecting Homeowners from Disaster Act of 2025
To amend the Internal Revenue Code of 1986 to repeal the limitation on deductions for personal casualty losses.
Summary
The Protecting Homeowners from Disaster Act of 2025 amends the Internal Revenue Code to repeal limitations on tax deductions for personal casualty losses. Under current tax law, homeowners can only deduct personal casualty losses that exceed 10 percent of their adjusted gross income. This bill removes that limitation, allowing homeowners to deduct personal casualty losses without a threshold requirement. The change applies to losses sustained in tax years beginning after December 31, 2024.
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)
1 cosponsor
- Rep. Hoyle, Val T. [D-OR-4] (D-OR)
Money behind the sponsor
Top reported contributors to Julia Brownley’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- NULL $9,600
- HAAS AUTOMATION $9,100
- SPARAGNA & SPARAGNA $6,600
- HACKMAN CAPITAL $6,600
- UNITED STAFFING ASSOCIATES $6,600
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Julia Brownley → · Outside spending →
Actions (2)
- Jan 16, 2025 Referred to the House Committee on Ways and Means. · house
- Jan 16, 2025 Introduced in House
More bills on these subjects (8)
Other bills that carry the most legislative subjects in common with this one (topical discovery — distinct from the procedural related bills above).
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.
Text versions (1)
Bills are re-published as they move (Introduced → Reported → Engrossed → Enrolled …). Each stage below is a separate text; pick two to see what changed. Data from Congress.gov.
Full text
IN THE HOUSE OF REPRESENTATIVES
January 16, 2025
Ms. Brownley 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 repeal the limitation on deductions for personal casualty losses.
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 “Protecting Homeowners from Disaster Act of 2025”.
SEC. 2. REPEAL OF LIMITATION ON DEDUCTION FOR PERSONAL CASUALTY LOSSES.
(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 losses sustained in taxable years beginning after December 31, 2024. <all>
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