,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #hjb  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,febru>y #d1 #bjba,mr4
 ,c\rtney 7= himself & ,mr4 ,l>son (    
,connecticut7 introduc$ ! foll[+ bill2  
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to repeal !       
tempor>y limitation on p]sonal casualty 
losses1 & = o!r purposes4  #a4 ,%ort    
title ,?is ,act may be cit$ z ! ,tax    
,assi/ance = ,crumbl+ ,f\ndations ,act4 
#b4 ,repeal ( tempor>y limitation on    
p]sonal casualty losses  7a7 ,9 g5]al   
,section #afe7;h7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by /rik+ p>agraph
 7#e74  7b7 ,con=m+ am5dm5t ,section    
#feaa ( su* ,code is am5d$ by add+ at ! 
end ! foll[+ new subsection3  7j7       
,ext5sion ( p]iod ( limitation on fil+  
claim 9 c]ta9 circum/ances ,9 ! case (  
any cr$it or refund prop]ly allocable to
 a d$uction "u section #afe7;h7 = ! fir/
 taxable ye> beg9n+ 9 #bjag1 subsection 
7a7 %all by appli$ by sub/itut+ #b ye>s 

) #c ye>s 9 ea* place x appe>s1 & #c    
ye>s ) #d ye>s 9 ea* place x appe>s4  4 
7c7 ,effective date ,! am5dm5ts made by 
?is section %all apply to losses incurr$
 9 taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjag4  7d7 ,regulations ,!        
,secret>y ( ! ,treasury 7or !           
,secret>y's delegate7 %all issue su*    
regulations or o!r guidance z are       
necess>y to implem5t ! am5dm5t made by  
?is section1 includ+ regulations or     
guidance consi/5t ) ,rev5ue ,proc$ure   
#bjag-fj4