To amend the Internal Revenue Code of 1986 to reinstate the deduction for personal casualty losses as in effect prior to the enactment of Public Law 115–97 (commonly referred to as the Tax Cuts and Jobs 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
This bill, To amend the Internal Revenue Code of 1986 to reinstate the deduction for personal casualty losses as in effect prior to the enactment of Public Law 115–97 (commonly referred to as the Tax Cuts and Jobs Act)., changes federal law or congressional policy affecting law enforcement, courts, victims, and regulated public-safety actors. The main policy domain is Criminal Justice, Energy, Finance.
Who Benefits and How
law enforcement, courts, victims, and regulated public-safety actors may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.
Who Bears the Burden and How
federal implementing agencies, law enforcement, courts, victims, and regulated public-safety actors may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.
Key Provisions
- Section ide89973217ea747a9afddcb8cb1947b94: 1. Short title This Act may be cited as the Tax Relief for Victims of Crimes, Scams, and Disasters Act.
- Section HDE615C0FCBDD420ABCC73DD7A543F6B2: 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...
- Section HAEDD3F488C7E40D3BFFFCB375693F892: 3. Extension of amended return window for personal casualty loss In the case of a taxpayer who filed a return for a taxable year ending before January 1, 2022,...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to reinstate the deduction for personal casualty losses as in effect prior to the enactment of Public Law 115–97 (commonly referred to as the Tax Cuts and Jobs Act)., changes federal law or congressional policy affecting law enforcement, courts, victims, and regulated public-safety actors.
Key Policy Areas
Criminal Justice, Energy, Finance
Primary Purpose
This bill, To amend the Internal Revenue Code of 1986 to reinstate the deduction for personal casualty losses as in effect prior to the enactment of Public Law 115–97 (commonly referred to as the Tax Cuts and Jobs Act)., changes federal law or congressional policy affecting law enforcement, courts, victims, and regulated public-safety actors.
Policy Domains
Whole bill
Identified Gains
- law enforcement, courts, victims, and regulated public-safety actors
Identified Costs
- federal implementing agencies
- law enforcement, courts, victims, and regulated public-safety actors
Sponsors
Tammy Baldwin
D-WI | Primary Sponsor
Legislative Progress
IntroducedMs. Baldwin (for herself and Mr. Welch) introduced the following …
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