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HR 481
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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.

Introduced Jan 16, 2025

Latest action (Jan 16, 2025) Referred to the House Committee on Ways and Means.

Referred to
Ways and Means Committee
Policy area
Taxation
Legislative subjects (3)
Income tax deductionsLife, casualty, property insuranceTax administration and collection, taxpayers

Summary
  • Repeals paragraph (5) of Section 165(h) of the Internal Revenue Code, which limits deductions for personal casualty losses
  • Applies the repeal effective for losses sustained in taxable 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

Actions (2)
  1. Jan 16, 2025 Referred to the House Committee on Ways and Means. · house
  2. 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).

  • HR 7314 — Advancing Commonsense Policies Act (shares 2 subjects)
  • HJRES 142 — Disapproving the action of the District of Columbia Council in approving the D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025. (shares 2 subjects)
  • SJRES 102 — A joint resolution disapproving the action of the District of Columbia Council in approving the D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025. (shares 2 subjects)
  • HR 1 — An act to provide for reconciliation pursuant to title II of H. Con. Res. 14. (shares 2 subjects)
  • HR 185 — Responsible Legislating Act (shares 2 subjects)
  • HR 482 — No Tax on Tips Act (shares 2 subjects)
  • HR 383 — End Oil and Gas Tax Subsidies Act of 2025 (shares 2 subjects)
  • S 35 — Homeowners Premium Tax Reduction Act of 2025 (shares 2 subjects)

Text versions (1)
  • Introduced in House · Jan 16, 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

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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