Bill · S. 1773· Senate(119-S-1773)
Tax Relief for Victims of Crimes, Scams, and Disasters Act
- Introduced
- 5/15/2025
- Last activity
- 5/15/2025 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Tammy Baldwin
- Cosponsors
- - 3 - 4
- Introduced
- In Committee
What this bill would do
This bill, titled the "Tax Relief for Victims of Crimes, Scams, and Disasters Act," aims to amend the Internal Revenue Code of 1986. It seeks to reinstate the deduction for personal casualty losses that existed before Public Law 115-97 was enacted. The bill includes provisions to extend the time allowed for taxpayers to file claims for credits or refunds related to these losses. This applies to taxpayers who could have taken the deduction but were prevented from doing so because it was suspended. The changes are intended to be effective for taxable years beginning after December 31, 2017.
Yes· 3 of 6
Does this improve help for people hit by a disaster?+5
The bill provides financial relief to individuals recovering from disasters through tax deductions.
Does this cut taxes for middle-income families?+5
The bill reinstates the personal casualty loss deduction, providing tax relief to individuals affected by unforeseen losses.
Would middle-income households be better off under this?+4
The bill offers tax relief to middle-class families hit by crimes or disasters.
The opposite
Does this reduce what the federal government owes?-2
Reinstating deductions and extending refund periods may result in a slight decrease in federal revenue.
Who it would affect, and how
Potential Positive Impacts for People
-
Reinstating Casualty Loss Deductions: The bill amends Section 165(h) of the Internal Revenue Code to reinstate the deduction for personal casualty losses, which provides relief for individuals who have suffered such losses (Section 2).
-
Extended Time to Claim Refunds: For taxpayers who filed returns for years ending before January 1, 2025, where the deduction was suspended, the bill extends the period of limitation for filing a claim for a credit or refund (Section 3(a)(1)).
-
Removal of Certain Filing Limitations: The bill states that section 6511(b)(2) of the Internal Revenue Code shall not apply to these specific claims for credit or refund, providing further relief for those seeking to recover overpayments related to personal casualty loss deductions (Section 3(a)(2)).
Potential Negative Impacts for People
- No negative impacts are explicitly stated within the provided text of the bill.
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 Low Income Households+3Good For High Income Households+2
- Environment Energy And Infrastructure
- Improves Disaster Relief And F E M A+5
- Economy And Finance
- Reduces Middle Class Taxes+5Reduces National Debt-2
- Social Issues And Justice
- Improves Poverty Reduction+2
- 6/24/2026
- 2 Cosponsors added.
- 1/29/2026
- 1 Cosponsor added.
- 1/14/2026
- 1 Cosponsor added.
- 8/1/2025
- 1 Cosponsor added.
- 5/15/2025
- Read twice and referred to the Committee on Finance.
- 2 Cosponsors added.
- Introduced in Senate
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.
Kirsten GillibrandDemocrat · New York
James JusticeRepublican · West Virginia
Ashley MoodyRepublican · Florida
Dan SullivanRepublican · Alaska
Rick ScottRepublican · Florida
Peter WelchDemocrat · Vermont
Sheldon WhitehouseDemocrat · Rhode Island