Tax Relief for Victims of Crimes, Scams, and Disasters Act
Sponsored By: Representative Steube, W. Gregory [R-FL-17]
Introduced
Summary
Would restore the personal casualty loss deduction. It also would provide a limited deadline extension for taxpayers to file refund or credit claims tied to those losses.
Show full summary
- Homeowners and renters could again deduct qualifying personal casualty losses for taxable years beginning after December 31, 2017.
- Taxpayers who filed returns for taxable years ending before January 1, 2025 would get an extended window to file claims for refunds or credits tied to those casualty losses. The extension applies only to overpayments attributable to that deduction.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Tax break and extra time for casualty losses
This bill would bring back the personal casualty loss tax deduction. It would apply to tax years that begin after December 31, 2017. If your deduction was suspended when you filed, you would get extra time to claim a refund. This would cover returns for years that ended before January 1, 2025, and your deadline would move to the normal due date for the return for the year that includes the date this bill becomes law. For these claims, the usual limit on how far back refunds can reach would not apply.
Sponsors & CoSponsors
Sponsor
Steube, W. Gregory [R-FL-17]
FL • R
Cosponsors
Rep. Panetta, Jimmy [D-CA-19]
CA • D
Sponsored 5/15/2025
Rep. Diaz-Balart, Mario [R-FL-26]
FL • R
Sponsored 5/15/2025
Rep. Ezell, Mike [R-MS-4]
MS • R
Sponsored 5/15/2025
Rep. Raskin, Jamie [D-MD-8]
MD • D
Sponsored 5/15/2025
McGovern
MA • D
Sponsored 5/15/2025
Lee (FL)
FL • R
Sponsored 5/20/2025
Rep. Pettersen, Brittany [D-CO-7]
CO • D
Sponsored 5/20/2025
Kiley (CA)
CA • I
Sponsored 6/23/2025
Rep. Beatty, Joyce [D-OH-3]
OH • D
Sponsored 6/23/2025
Rep. Nunn, Zachary [R-IA-3]
IA • R
Sponsored 6/24/2025
Rep. Balint, Becca [D-VT-At Large]
VT • D
Sponsored 6/24/2025
Rep. Gill, Brandon [R-TX-26]
TX • R
Sponsored 6/27/2025
Rep. McClain Delaney, April [D-MD-6]
MD • D
Sponsored 7/2/2025
Rep. Shreve, Jefferson [R-IN-6]
IN • R
Sponsored 7/2/2025
Rep. Titus, Dina [D-NV-1]
NV • D
Sponsored 7/15/2025
Rep. Houchin, Erin [R-IN-9]
IN • R
Sponsored 8/26/2025
Trahan
MA • D
Sponsored 8/26/2025
Rep. Weber, Randy K. Sr. [R-TX-14]
TX • R
Sponsored 8/26/2025
Rep. Amo, Gabe [D-RI-1]
RI • D
Sponsored 8/26/2025
Rep. Lawler, Michael [R-NY-17]
NY • R
Sponsored 10/28/2025
Rep. Vindman, Eugene Simon [D-VA-7]
VA • D
Sponsored 10/28/2025
Salazar
FL • R
Sponsored 2/2/2026
McBride
DE • D
Sponsored 2/2/2026
Wied
WI • R
Sponsored 2/9/2026
Rep. Min, Dave [D-CA-47]
CA • D
Sponsored 2/9/2026
Rep. Fine, Randy [R-FL-6]
FL • R
Sponsored 2/10/2026
Riley (NY)
NY • D
Sponsored 2/10/2026
Rep. Mace, Nancy [R-SC-1]
SC • R
Sponsored 2/23/2026
Rep. McDonald Rivet, Kristen [D-MI-8]
MI • D
Sponsored 2/23/2026
McDowell
NC • R
Sponsored 3/5/2026
Rep. Ross, Deborah K. [D-NC-2]
NC • D
Sponsored 3/5/2026
Smith (WA)
WA • D
Sponsored 4/14/2026
Van Drew
NJ • R
Sponsored 4/14/2026
Rep. Vargas, Juan [D-CA-52]
CA • D
Sponsored 4/20/2026
Rep. Kiggans, Jennifer A. [R-VA-2]
VA • R
Sponsored 4/20/2026
Rep. Westerman, Bruce [R-AR-4]
AR • R
Sponsored 5/13/2026
Rep. Subramanyam, Suhas [D-VA-10]
VA • D
Sponsored 5/13/2026
Rep. Kim, Young [R-CA-40]
CA • R
Sponsored 5/14/2026
Rep. Whitesides, George [D-CA-27]
CA • D
Sponsored 5/14/2026
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov