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S. 3976 118th Congress Senate

Tax Relief for Victims of Crimes, Scams, and Disasters Act

Official title: A 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… Show full official titleShow less

Official title: A 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").

Introduced: March 19, 2024 Introduced by: Tammy Baldwin Democratic · Wisconsin See on congress.gov
Taxation
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This bill died when the 118th Congress ended
It never became law before the 118th Congress (2023–2024) 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
Mar 19, 2024
Introduced in Senate
Mar 19, 2024
Read twice and referred to the Committee on Finance.
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 Latest action March 19, 2024

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Tax Relief for Victims of Crimes, Scams, and Disasters Act

This bill reinstates the tax deduction for certain personal casualty losses (e.g., resulting from crimes, scams, natural disasters) by eliminating the suspension period (2018-2025) on such deduction. 

The bill also extends the period for filing an amended return for claiming personal casualty losses.   

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 2

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

Bodies those filers lobbied

A filing lists the bills it worked on and the parts of government it contacted in separate sections, so these are the bodies those filers named anywhere in the filing, not a per-bill breakdown.

 Cosponsors 3
All 3 Democratic 3
D
Fetterman, John
Pennsylvania · Sep 24, 2024
 D
Whitehouse, Sheldon
Rhode Island · Apr 30, 2024
 D
Welch, Peter
Vermont · Mar 19, 2024
Cite this page click to expand
APA
U.S. Congress. (2026). S. 3976: Tax Relief for Victims of Crimes, Scams, and Disasters Act. 118th Congress. Open America. https://openamerica.io/bill/118-S-3976/
MLA
"S. 3976: Tax Relief for Victims of Crimes, Scams, and Disasters Act." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-S-3976/.
Bluebook (legal)
S. 3976, 118th Cong. (2026), https://openamerica.io/bill/118-S-3976/.
Markdown link
[S. 3976: Tax Relief for Victims of Crimes, Scams, and Disasters Act](https://openamerica.io/bill/118-S-3976/)
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