H.R. 10891 119th Congress House

To amend the Internal Revenue Code of 1986 to remove the limitation on deductions for theft losses involving fraud, deceit, or misrepresentation and to allow such deductions without regard to whether…

Official title: To amend the Internal Revenue Code of 1986 to remove the limitation on deductions for theft losses involving fraud, deceit, or misrepresentation and to allow s… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to remove the limitation on deductions for theft losses involving fraud, deceit, or misrepresentation and to allow such deductions without regard to whether the taxpayer itemizes other deductions.

Introduced: October 22, 2026 Introduced by: Joseph D. Morelle Democratic · New York See on congress.gov

Everywhere this bill has been 2 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Oct 22, 2026

Introduced in House

Oct 22, 2026

Referred to the House Committee on Ways and Means.

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What's happening now October 22, 2026

Referred to the House Committee on Ways and Means.

Committees of jurisdiction 1

Ways and Means Committee
House of Representatives

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APA

U.S. Congress. (2026). H.R. 10891: To amend the Internal Revenue Code of 1986 to remove the limitation on deductions for theft losses involving fraud, deceit, or misrepresentation and to allow such deductions without regard to whether the taxpayer itemizes other deductions.. 119th Congress. Open America. https://openamerica.io/bill/119-HR-10891/

MLA

"H.R. 10891: To amend the Internal Revenue Code of 1986 to remove the limitation on deductions for theft losses involving fraud, deceit, or misrepresentation and to allow such deductions without regard to whether the taxpayer itemizes other deductions.." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-10891/.

Bluebook (legal)

H.R. 10891, 119th Cong. (2026), https://openamerica.io/bill/119-HR-10891/.

Markdown link

[H.R. 10891: To amend the Internal Revenue Code of 1986 to remove the limitation on deductions for theft losses involving fraud, deceit, or misrepresentation and to allow such deductions without regard to whether the taxpayer itemizes other deductions.](https://openamerica.io/bill/119-HR-10891/)