119th Congress · HOUSE BILLBILL

H.R. 481Protecting Homeowners from Disaster Act of 2025

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

Taxation
Introduced Jan 16, 2025
Last action Jan 16, 2025
Pipeline · Bill → Law
Step 1
Introduced
Jan 16, 2025
Step 2
Referred
Jan 16, 2025
Ways & Means
Step 3
Committee
Step 4
House floor
Step 5
Senate
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary

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. 

Provisions · 2 sectionsIntroduced in House
AI
Timeline · 2 actions
Jan 16, 2025
Introduced in House
Jan 16, 2025
Referred to the House Committee on Ways and Means.