To amend the Internal Revenue Code of 1986 to repeal the limitation on deductions for personal casualty losses.
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.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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