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HR 3811 103th Congress House Taxation Disaster relief Disasters Emergency Management Income tax Losses Tax deductions

To amend the Internal Revenue Code of 1986 to allow the casualty loss deduction for disaster losses without regard to the 10-percent adjusted gross income floor.

Introduced: February 8, 1994 See on congress.gov
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This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 8, 1994
Referred to the House Committee on Ways and Means.
Feb 8, 1994
Sponsor introductory remarks on measure. (CR E132-133)
Feb 8, 1994
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to eliminate the ten percent adjusted gross income threshold for casualty loss deductions.

What's happening now February 8, 1994

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 1868 Identical bill A bill to amend the Internal Revenue Code of 1986 to allow the casualty loss deduction for disaster losses without rega…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 2 Republican 1
R
Calvert, Ken
California · Jul 21, 1994
 D
Waters, Maxine
California · May 12, 1994
 D
Pelosi, Nancy
California · Apr 28, 1994
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3811: To amend the Internal Revenue Code of 1986 to allow the casualty loss deduction for disaster losses without regard to the 10-percent adjusted gross income floor.. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-3811/
MLA
"H.R. 3811: To amend the Internal Revenue Code of 1986 to allow the casualty loss deduction for disaster losses without regard to the 10-percent adjusted gross income floor.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-3811/.
Bluebook (legal)
H.R. 3811, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-3811/.
Markdown link
[H.R. 3811: To amend the Internal Revenue Code of 1986 to allow the casualty loss deduction for disaster losses without regard to the 10-percent adjusted gross income floor.](https://openamerica.io/bill/103-HR-3811/)
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