Skip to main content
S 3976 118th Congress Senate Taxation

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

Introduced: March 19, 2024 Introduced by: Baldwin, Tammy Democratic · Wisconsin See on congress.gov
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.
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 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.   

What's happening now March 19, 2024

Read twice and referred to the Committee on Finance.

 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.

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/)
Report a problem