Bill · H.R. 9500· House(119-HR-9500)
Tax Relief for Fraud Victims Act
- Introduced
- 6/29/2026
- Last activity
- 9/16/2026 — Received in the Senate and Read twice and referred to the Committee on Finance.
- Sponsored by
- Max Miller
- Cosponsors
- - 1 - 1
- Introduced
- Passed House
- In Senate committee
What this bill would do
This bill is known as the Tax Relief for Fraud Victims Act. It makes changes to the Internal Revenue Code of 1986 regarding personal casualty and theft losses. Specifically, it repeals the limitation on deductions for personal casualty losses. It also provides increased taxpayer relief for theft losses involving fraud, deceit, or misrepresentation. Furthermore, the bill sets deadlines for processing claims and outlines specific effective dates for different provisions.
Yes· 3 of 15
Would people over 65 be better off under this?+4
Seniors are frequently targets of fraud and misrepresentation and are more likely to own principal residences.
Would middle-income households be better off under this?+4
Broad benefit from the repeal of casualty loss limits and specific fraud victim relief.
Would retired people be better off under this?+4
High likelihood of benefiting from fraud-related tax relief and homeowner casualty deductions.
The opposite
Does this reduce what the federal government owes?-2
Increasing tax deductions generally reduces government tax revenue, which could marginally increase the deficit.
What Congress actually voted on
One recorded vote has been taken on this bill.
- The House: a fast-track vote, needing two-thirds to passPassed 408–17
The House sets aside its normal procedure to move quickly: no amendments, little debate, and a two-thirds bar instead of a simple majority. It is used for measures expected to be uncontroversial, so a bill that fails here failed despite broad expectations that it would not.
09/15/2026 · Roll call 305 · recorded as “On Motion to Suspend the Rules and Pass, as Amended”
Who it would affect, and how
Potential Positive Impacts for People
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Repeal of Limitation on Deductions: Section 2(a) repeals paragraph (5) of Section 165(h) of the Internal Revenue Code, which removes the limitation on deductions for personal casualty losses. This could benefit individuals by allowing them to claim greater deductions for personal casualty losses.
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Relief for Theft Losses Involving Fraud: Section 2(b) allows taxpayers to treat theft losses involving fraud, deceit, or misrepresentation as sustained during the taxable year in which the loss occurs, or gives them the option to treat it as sustained in the year they discover the loss. It also extends the period of limitation for filing credit or refund claims for these losses to at least one year after the loss is discovered, giving people more time to seek relief.
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Distributions Relating to Theft Losses: Section 2(c) allows individuals to receive distributions related to theft losses involving fraud, deceit, or misrepresentation without certain penalties, and allows them to repay the distributed amount within a 1-year period. It also extends the period of limitation for credit or refund claims regarding taxes on these distributions.
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Claim Processing Deadline: Section 2(e) requires the Secretary of the Treasury to process claims for specified personal casualty losses or certain theft-related distributions not later than 2 years after the date the claim is filed, which helps ensure timely processing for taxpayers.
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Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Middle Class Households+4Good For Retirees+4Good For Seniors+4Good For Low Income Households+3Good For Middle Aged+3Good For Billionaires+2Good For High Income Households+2Good For High Net Worth Individuals+2Good For Ultra High Net Worth Individuals+2
- Social Issues And Justice
- Improves Affordable Housing+3Improves Poverty Reduction+2Reduces Homelessness+1
- Economy And Finance
- Reduces Middle Class Taxes+4Improves Consumer Protection+2Improves Economic Growth+1Reduces National Debt-2
- 9/16/2026
- Received in the Senate and Read twice and referred to the Committee on Finance.
- 9/15/2026
- Motion to reconsider laid on the table Agreed to without objection.
- Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 408 - 17 (Roll no. 305).
- On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 408 - 17 (Roll no. 305). (text: CR H5687-5688)
- Considered as unfinished business. (consideration: CR H5824-5825)
- At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
- DEBATE - The House proceeded with forty minutes of debate on H.R. 9500.
- Considered under suspension of the rules. (consideration: CR H5687-5690)
- Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- 8/10/2026
- 1 Cosponsor added.
- 7/1/2026
- Committee Consideration and Mark-up Session Held
- Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 39 - 0.
- 6/29/2026
- Referred to the House Committee on Ways and Means.
- 1 Cosponsor added.
- Introduced in House
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Vern BuchananRepublican · Florida
Thomas SuozziDemocrat · New York