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S. 3173 117th Congress Senate

Claiming Losses After Disasters Act

Official title: A bill to amend the Internal Revenue Code of 1986 to provide special rules for personal casualty losses arising from major disasters.

Introduced: November 4, 2021 Introduced by: John Kennedy Republican · Louisiana See on congress.gov
Taxation Disaster relief and insuranceIncome tax deductionsNatural disasters
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This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 4, 2021
Read twice and referred to the Committee on Finance.
Nov 4, 2021
Introduced in Senate
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 Latest action November 4, 2021

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Claiming Losses After Disasters Act

This bill revises the tax deduction for personal casualty losses arising from major federally-declared disasters. It replaces the current requirement that such losses exceed 10% of a disaster victim's adjusted gross income before a deduction can be claimed with a minimum threshold of $500 in losses per disaster.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Cassidy, Bill
Louisiana · Apr 26, 2022
Cite this page click to expand
APA
U.S. Congress. (2026). S. 3173: Claiming Losses After Disasters Act. 117th Congress. Open America. https://openamerica.io/bill/117-S-3173/
MLA
"S. 3173: Claiming Losses After Disasters Act." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-3173/.
Bluebook (legal)
S. 3173, 117th Cong. (2026), https://openamerica.io/bill/117-S-3173/.
Markdown link
[S. 3173: Claiming Losses After Disasters Act](https://openamerica.io/bill/117-S-3173/)
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