S 3173
117th Congress
Senate
Taxation
Disaster relief and insurance
Income tax deductions
Natural disasters
Claiming Losses After Disasters Act
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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Plain-English summary
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.
What's happening now
Read twice and referred to the Committee on Finance.
Bill text
1 version
- Introduced in Senate Formatted Text PDF Formatted XML
Committees of jurisdiction
1
Cosponsors
1
Cite this page
U.S. Congress. (2026). S. 3173: Claiming Losses After Disasters Act. 117th Congress. Open America. https://openamerica.io/bill/117-S-3173/
"S. 3173: Claiming Losses After Disasters Act." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-3173/.
S. 3173, 117th Cong. (2026), https://openamerica.io/bill/117-S-3173/.
[S. 3173: Claiming Losses After Disasters Act](https://openamerica.io/bill/117-S-3173/)