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S 5257 117th Congress Senate Taxation

A bill to amend the Internal Revenue Code of 1986 to extend the time during which a qualified disaster may have occurred for purposes of the special rules for personal casualty losses.

Introduced: December 14, 2022 Introduced by: Cassidy, Bill Republican · Louisiana See on congress.gov
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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
Dec 14, 2022
Read twice and referred to the Committee on Finance.
Dec 14, 2022
Introduced in Senate
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 Plain-English summary Congressional Research Service

This bill extends through December 31, 2023, the tax relief for individuals and businesses in presidentially-declared disaster areas declared on or after January 1, 2020.

What's happening now December 14, 2022

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 5257: A bill to amend the Internal Revenue Code of 1986 to extend the time during which a qualified disaster may have occurred for purposes of the special rules for personal casualty losses.. 117th Congress. Open America. https://openamerica.io/bill/117-S-5257/
MLA
"S. 5257: A bill to amend the Internal Revenue Code of 1986 to extend the time during which a qualified disaster may have occurred for purposes of the special rules for personal casualty losses.." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-5257/.
Bluebook (legal)
S. 5257, 117th Cong. (2026), https://openamerica.io/bill/117-S-5257/.
Markdown link
[S. 5257: A bill to amend the Internal Revenue Code of 1986 to extend the time during which a qualified disaster may have occurred for purposes of the special rules for personal casualty losses.](https://openamerica.io/bill/117-S-5257/)
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