,i  #aahth ,,congress  #ast ,session    
,h4 ,r4 #deci  ,,in ,,the ,,house ,,of  
,,representatives  ,july #aa1 #bjbc,mr4 
,courtney 7for himself1 ,mr4 ,larson of 
,connecticut1 ,ms4 ,brownley1 ,mr4      
,crenshaw1 and ,mr4 ,rogers of ,alabama7
 introduced the following bill2 which   
was referred to the ,committee on ,ways 
and ,means  ,a ,,bill  ,to amend the    
,internal ,revenue ,code of #aihf to    
repeal the temporary limitation on      
personal casualty losses4  #a4 ,short   
title ,this ,act may be cited as the    
,casualty ,loss ,deduction ,restoration 
,act4  #b4 ,repeal of temporary         
limitation on personal casualty losses2 
temporary dollar limitation added  7a7  
,in general ,section #afe7;h7 of the    
,internal ,revenue ,code of #aihf is    
amended by striking paragraph 7#e7 and  
inserting the following new paragraph3  
7#e7 ,limitation for taxable years #bjah
 through #bjbe  7,a7 ,in general ,in the
 case of an individual1 the aggregate   
amount of any personal casualty losses  

allowed under subsection 7a7 with       
respect to a taxable year beginning     
after ,december #ca1 #bjag1 and before  
,january #a1 #bjbf shall not exceed     
#ej1jjj for each such taxable year4     
7,b7 ,exception ,subparagraph 7,a7 shall
 not apply to any personal casualty loss
 attributable to a ,federally declared  
disaster 7as defined in subsection      
7i77#e77 allowed under subsection 7a74  
4  7b7 ,extension of period of          
limitation  7#a7 ,in general ,in the    
case of a claim for credit or refund    
which is properly allocable to a loss   
which is described in paragraph 7#b7--  
7,a7 the period of limitation prescribed
 in section #feaa7;a7 of the ,internal  
,revenue ,code of #aihf for the filing  
of such claim shall be treated as not   
expiring earlier than the date that is  
#a year after the date of the enactment 
of this ,act1 and  7,b7 any limitation  
described in section #feaa7;b77#b7 shall
 not apply4  7#b7 ,loss described ,a    
loss is described in this paragraph if  

such loss is-- 7,a7 described in section
 #afe7;c77#c7 of the ,internal ,revenue 
,code of #aihf1 and  7,b7 deductible    
under section #afe7;a7 for a taxable    
year beginning after ,december #ca1     
#bjag4  7c7 ,effective date ,the        
amendment made by subsection 7a7 shall  
apply to losses incurred in taxable     
years beginning after ,december #ca1    
#bjag4  7d7 ,regulations ,the ,secretary
 of the ,treasury 7or the ,secretary's  
delegate7 shall issue such regulations  
or other guidance as are necessary to   
implement the amendment made by this    
section1 including regulations or       
guidance consistent with ,revenue       
,procedure #bjag-fj4