H.R. 481 119th Congress House

Protecting Homeowners from Disaster Act of 2025

Official title: To amend the Internal Revenue Code of 1986 to repeal the limitation on deductions for personal casualty losses.

Introduced: January 16, 2025 Introduced by: Julia Brownley Democratic · California See on congress.gov

Taxation Income tax deductionsLife, casualty, property insuranceTax administration and collection, taxpayers

Everywhere this bill has been 2 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Jan 16, 2025

Referred to the House Committee on Ways and Means.

Jan 16, 2025

Introduced in House

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What's happening now January 16, 2025

Referred to the House Committee on Ways and Means.

Plain-English summary Congressional Research Service

Protecting Homeowners from Disaster Act of 2025

This bill repeals the limit on the itemized tax deduction for unreimbursed personal casualty losses. Specifically, the bill repeals a provision that generally limits the deduction for tax years 2018-2025 to losses that are attributable to a federally declared disaster. The bill applies to losses sustained after 2024.

Bill text 1 version

Introduced in House Formatted Text PDF Formatted XML

Source documents hosted by congress.gov.

Committees of jurisdiction 1

Ways and Means Committee
House of Representatives

Cosponsors 1

Hoyle, Val T.

Oregon · Feb 11, 2025

Cite this page click to expand

APA

U.S. Congress. (2026). H.R. 481: Protecting Homeowners from Disaster Act of 2025. 119th Congress. Open America. https://openamerica.io/bill/119-HR-481/

MLA

"H.R. 481: Protecting Homeowners from Disaster Act of 2025." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-481/.

Bluebook (legal)

H.R. 481, 119th Cong. (2026), https://openamerica.io/bill/119-HR-481/.

Markdown link

[H.R. 481: Protecting Homeowners from Disaster Act of 2025](https://openamerica.io/bill/119-HR-481/)