# 119-hr-9500: Tax Relief for Fraud Victims Act

119-hr-9500, Tax Relief for Fraud Victims Act, is a 119th Congress bill sponsored by Rep. Miller, Max L. [R-OH-7] (R-OH); status passed_house; PRIA reads it as touching household money (as of 2026-09-25).

- Canonical: https://policyrisk.com/legislation/119-hr-9500
- As of: 2026-09-25
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-9500
- Congress: 119
- Title: Tax Relief for Fraud Victims Act
- Status: passed_house
- Introduced: 2026-06-29
- Sponsor: Rep. Miller, Max L. [R-OH-7] (R-OH)
- Cosponsors: 2
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-25

## Summary

**Expands casualty-loss tax relief.** This bill would repeal the cap on personal casualty loss deductions and create optional, discovery-based relief and extended claim rules for theft losses involving fraud.

## Cosponsors (2)

- Rep. Suozzi, Thomas R. [D-NY-3] (D-NY), 2026-06-29T00:00:00.000Z
- Rep. Buchanan, Vern [R-FL-16] (R-FL), 2026-08-10T00:00:00.000Z

## Votes

| Date | Chamber | Question | Result | Yea | Nay |
| --- | --- | --- | --- | --- | --- |
| 2026-09-15T00:00:00.000Z | house | On Motion to Suspend the Rules and Pass, as Amended | Passed | 408 | 17 |

## Provisions PRIA read

- Bigger deductions for casualty losses: benefit, high. This bill would remove the cap on personal casualty loss deductions. You would be able to claim larger deductions for qualifying losses. The change would apply to tax years starting after December 31, 2025. Some losses from 2021 through 2025 would get earlier relief under special rules in the bill.
- More time and choice for theft losses: benefit, medium. Theft losses would be claimed in the year you discover them. If the theft involved fraud, deceit, or misrepresentation, you would be able to elect to claim the loss in the year it happened. For fraud‑related theft losses, you would have at least one year after discovery to file a refund or credit c…
- Repay fraud-related retirement withdrawals: benefit, medium. If a retirement withdrawal was tied to a theft loss involving fraud, you would be allowed to repay it. You would have one year after you discover the loss to repay, instead of the usual three years. You would also have at least one year after discovery to file for a refund, and section 6511(b)(2) w…
- Special relief for fraud and pyrrhotite losses: benefit, medium. The bill would define “specified personal casualty loss” to include fraud‑related theft losses and home damage from pyrrhotite‑weakened concrete. These losses would need to be sustained after December 31, 2020 and before January 1, 2026. For pyrrhotite losses in that window, the deadline to file re…

## Related bills

- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-3816: Weather Act Reauthorization Act of 2025
- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025
- 119-hr-137: TCJA Permanency Act
- 119-hr-9211: Jewish American Security Act
- 119-hr-2548: Sanctioning Russia Act of 2025

## Sources
- [119-hr-9500 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/9500)

## Related
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-3816: Weather Act Reauthorization Act of 2025](https://policyrisk.com/legislation/119-hr-3816)
- [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725)
- [119-hr-137: TCJA Permanency Act](https://policyrisk.com/legislation/119-hr-137)
- [119-hr-9211: Jewish American Security Act](https://policyrisk.com/legislation/119-hr-9211)
- [119-hr-2548: Sanctioning Russia Act of 2025](https://policyrisk.com/legislation/119-hr-2548)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-9500 (as of 2026-09-25).