,,ii  #aahth ,,congress  #b;d ,session  
,s4 #cigf  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,march #ai1    
#bjbd,ms4 ,baldwin 7for herself and ,mr4
 ,welch7 introduced the following bill2 
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,to 
amend the ,internal ,revenue ,code of   
#aihf to reinstate the deduction for    
personal casualty losses as in effect   
prior to the enactment of ,public ,law  
#aae-ig 7commonly referred to as the    
,tax ,cuts and ,jobs ,act74  #a4 ,short 
title ,this ,act may be cited as the    
,tax ,relief for ,victims of ,crimes1   
,scams1 and ,disasters ,act4  #b4       
,reinstatement of deduction for personal
 casualty loss  7a7 ,in general ,section
 #afe7;h7 of the ,internal ,revenue     
,code of #aihf is amended by striking   
paragraph 7#e74  7b7 ,effective date    
,the amendment made by this section     
shall apply to taxable years beginning  
after ,december #ca1 #bjag4  #c4        
,extension of amended return window for 

personal casualty loss  7a7 ,in general 
,in the case of a taxpayer who filed a  
return for a taxable year ending before 
,january #a1 #bjbb1 with respect to     
which a deduction could have been taken 
by the taxpayer under section #afe7;h7  
of the ,internal ,revenue ,code of #aihf
 but for the fact that such deduction   
was suspended at the time of filing--   
7#a7 the period of limitation prescribed
 by section #feaa7;a7 of such ,code for 
any such taxable year shall be extended 
until the date prescribed by law        
7including extensions7 for filing the   
return of tax for the taxable year that 
includes the date of the enactment of   
this ,act2 and  7#b7 section            
#feaa7;b77#b7 of such ,code shall not   
apply to any claim of credit or refund  
with respect to such return4  7b7       
,extension restricted to casualty loss  
deduction ,subsection 7a7 shall apply   
only with respect to amendments to the  
return of tax and claims for credit or  
refund of a taxpayer to the extent such 

amendments or claims relate to the      
deduction for casualty losses under     
section #afe7;h7 of the ,internal       
,revenue ,code of #aihf4