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H.R. 10891 · 119th Congress

Scams Tax Relief Act

In committee245 words Introduced Oct 22, 2026 · Latest action Oct 22, 2026

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  1. IntroducedOct 22, 2026 Done
  2. CommitteeReferred to Ways and Means Current stage
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Full text

No CRS summary yet · 245 words

H.R. 10891 · Introduced in House · Oct 22, 2026

SECTION 1. SHORT TITLE.

This Act may be cited as the Scams Tax Relief Act .

SEC. 2. REMOVAL OF LIMITATION ON DEDUCTIONS FOR CERTAIN THEFT LOSSES; DEDUCTIONS FOR CERTAIN THEFT LOSSES ALLOWED WITHOUT REGARD TO WHETHER TAXPAYER ITEMIZES OTHER DEDUCTIONS.

(a) Removal of limitation on deductions for certain theft losses. Section 165(h)(5) of the Internal Revenue Code of 1986 is amended— (1) in subparagraph (A), by striking a Federally declared disaster and all that follows, and inserting a Federally declared disaster (as defined in subsection (i)(5)), a State declared disaster, or theft involving fraud, deceit, or misrepresentation (as defined by the Secretary). , and (2) in subparagraph (B)— (A) in clause (i), by striking a Federally declared disaster (as so defined) or a State declared disaster and inserting a Federally declared disaster (as so defined), a State declared disaster, or theft involving fraud, deceit, or misrepresentation (as defined by the Secretary) , and (B) in clause (ii), by inserting or theft after disaster .

(b) Deductions for certain theft losses allowed without regard to whether taxpayer itemizes other deductions. Subsection (a) of section 62 of such Code is amended by inserting after paragraph (21) the following new paragraph: (22) Theft losses involving fraud, deceit, or misrepresentation The deduction allowed by section 165 for losses arising from theft involving fraud, deceit, or misrepresentation (as defined by the Secretary). .

(c) Effective date. The amendments made by this section shall apply to losses sustained after the date of the enactment of this Act.

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Actions

2 actions · newest first
  1. Oct 22, 2026Referred to the House Committee on Ways and Means.
  2. Oct 22, 2026Introduced in House