[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3251 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 3251

To amend the Internal Revenue Code of 1986 to repeal the temporary rule 
   limiting personal casualty losses to only disaster-related losses.


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                    IN THE HOUSE OF REPRESENTATIVES

                             June 13, 2019

Mr. Courtney (for himself, Mr. Larson of Connecticut, and Ms. Kuster of 
New Hampshire) introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to repeal the temporary rule 
   limiting personal casualty losses to only disaster-related losses.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. REPEAL OF TEMPORARY RULE LIMITING PERSONAL CASUALTY LOSSES 
              TO ONLY DISASTER-RELATED LOSSES.

    (a) In General.--Section 165(h) of the Internal Revenue Code of 
1986 is amended by striking paragraph (5).
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2017.
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