Tax Relief for Fraud Victims Act

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 6999 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 6999 To amend the Internal Revenue Code of 1986 to repeal the limitation on deductions for personal casualty losses and to provide for increased taxpayer relief with respect to theft losses involving fraud, deceit, or misrepresentation. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES January 9, 2026 Mr. Miller of Ohio (for himself and Mr. Suozzi) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to repeal the limitation on deductions for personal casualty losses and to provide for increased taxpayer relief with respect to theft losses involving fraud, deceit, or misrepresentation. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Tax Relief for Fraud Victims Act''. SEC. 2. REPEAL OF LIMITATION ON D…