Tax Relief for Victims of Crimes, Scams, and Disasters Act
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
The bill expands a tax deduction, compliance mandate provision: 2. Reinstatement of deduction for personal casualty loss Section 165(h) of the Internal Revenue Code of 1986 is amended by striking paragraph (5). The amendment and expands a tax deduction, compliance mandate provision: 3. Extension of time to file claim for credit or refund for personal casualty loss deduction In the case of a taxpayer who filed a return for a taxable year ending. It relies on tax deductions and compliance mandates. The main policy areas are Finance and Criminal Justice.
Who Benefits and How
The available clause analysis does not identify a specific beneficiary group.
Who Bears the Burden and How
No clear private burden is identified from the available clause analysis; implementing agencies may still take on administrative work.
Key Provisions
- Expands a tax deduction, compliance mandate provision: 2. Reinstatement of deduction for personal casualty loss Section 165(h) of the Internal Revenue Code of 1986 is amended by striking paragraph (5). The amendment...
- Expands a tax deduction, compliance mandate provision: 3. Extension of time to file claim for credit or refund for personal casualty loss deduction In the case of a taxpayer who filed a return for a taxable year ending...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for primary purpose and policy domains.
At a Glance
What This Bill Does
The bill expands a tax deduction, compliance mandate provision: 2. Reinstatement of deduction for personal casualty loss Section 165(h) of the Internal Revenue Code of 1986 is amended by striking paragraph (5). The amendment and expands a tax deduction, compliance mandate provision: 3. Extension of time to file claim for credit or refund for personal casualty loss deduction In the case of a taxpayer who filed a return for a taxable year ending.
Key Policy Areas
Finance, Criminal Justice
Primary Purpose
The bill expands a tax deduction, compliance mandate provision: 2. Reinstatement of deduction for personal casualty loss Section 165(h) of the Internal Revenue Code of 1986 is amended by striking paragraph (5). The amendment and expands a tax deduction, compliance mandate provision: 3. Extension of time to file claim for credit or refund for personal casualty loss deduction In the case of a taxpayer who filed a return for a taxable year ending.
Policy Domains
Sponsors
Legislative Progress
In CommitteeMs. Baldwin (for herself, Mrs. Moody, and Mr. Welch) introduced …
Read twice and referred to the Committee on Finance.
Introduced in Senate
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "federal_implementing_agencies"
- → Federal agencies assigned duties by the bill
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology