# 117-s-5257: A bill to amend the Internal Revenue Code of 1986 to extend the time during which a qualified disaster may have occurred for purposes of the special rules for personal casualty losses.

117-s-5257, A bill to amend the Internal Revenue Code of 1986 to extend the time during which a qualified disaster may have occurred for purposes of the special rules for personal casualty losses., is a 117th Congress bill sponsored by Sen. Cassidy, Bill [R-LA] (R-LA); status Read twice and referred to the Committee on Finance. (as of 2026-10-15).

- Canonical: https://policyrisk.com/legislation/117-s-5257
- As of: 2026-10-15
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 117-s-5257
- Congress: 117
- Title: A bill to amend the Internal Revenue Code of 1986 to extend the time during which a qualified disaster may have occurred for purposes of the special rules for personal casualty losses.
- Status: Read twice and referred to the Committee on Finance.
- Introduced: 2022-12-14
- Sponsor: Sen. Cassidy, Bill [R-LA] (R-LA)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2026-10-15

## Summary

A bill to amend the Internal Revenue Code of 1986 to extend the time during which a qualified disaster may have occurred for purposes of the special rules for personal casualty losses.

## Cosponsors (1)

- Sen. Feinstein, Dianne [D-CA] (D-CA), 2022-12-14T00:00:00.000Z

## Related bills

- 117-s-4003: Law Enforcement De-Escalation Training Act of 2022
- 117-s-475: Juneteenth National Independence Day Act
- 117-s-1404: Ghost Army Congressional Gold Medal Act
- 117-s-5176: Disaster Mitigation and Tax Parity Act of 2022
- 117-sconres-47: A concurrent resolution commending the bravery, courage, and resolve of the women and men of Iran demonstrating in more than 80 cities and risking their safety…
- 117-sres-803: A resolution condemning the detention and death of Mahsa Amini and calling on the Government of Iran to end its systemic persecution of women.

## Sources
- [117-s-5257 on Congress.gov](https://www.congress.gov/bill/117th-congress/senate-bill/5257)

## Related
- [117-s-4003: Law Enforcement De-Escalation Training Act of 2022](https://policyrisk.com/legislation/117-s-4003)
- [117-s-475: Juneteenth National Independence Day Act](https://policyrisk.com/legislation/117-s-475)
- [117-s-1404: Ghost Army Congressional Gold Medal Act](https://policyrisk.com/legislation/117-s-1404)
- [117-s-5176: Disaster Mitigation and Tax Parity Act of 2022](https://policyrisk.com/legislation/117-s-5176)
- [117-sconres-47: A concurrent resolution commending the bravery, courage, and resolve of the wom…](https://policyrisk.com/legislation/117-sconres-47)
- [117-sres-803: A resolution condemning the detention and death of Mahsa Amini and calling on t…](https://policyrisk.com/legislation/117-sres-803)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/117-s-5257 (as of 2026-10-15).