A bill to amend the Internal Revenue Code of 1954 to allow a deduction in computing gross income for theft losses sustained by individuals, for certain amounts paid to protect against theft, for medical expenses caused by criminal conduct, and for funeral expenses of victims of crime.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow an income tax deduction for: (1) nonbusiness theft losses in excess of $100 which are not otherwise compensated; (2) up to $300 for anti-theft protection devices; (3) medical care expenses, not otherwise compensated, which are attributable to injuries arising from a crime committed by an individual other than the taxpayer or his dependents; and (4) funeral expenses of any individual whose death resulted from a crime not committed by the decedent, the taxpayer, or a spouse or dependent of the decedent.…