,,ii  #aah? ,,congress  #b;d ,session   
,s4 #cigf  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,m>* #ai1 #bjbd,ms4    
,baldw9 7= h]self & ,mr4 ,wel*7         
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to re9/ate !      
d$uction = p]sonal casualty losses z 9  
effect prior to ! enactm5t ( ,public    
,law #aae-ig 7commonly ref]r$ to z !    
,tax ,cuts & ,jobs ,act74  #a4 ,%ort    
title ,?is ,act may be cit$ z ! ,tax    
,relief = ,victims ( ,crimes1 ,scams1 & 
,disa/]s ,act4  #b4 ,re9/atem5t (       
d$uction = p]sonal casualty loss  7a7 ,9
 g5]al ,section #afe7;h7 ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
p>agraph 7#e74  7b7 ,effective date ,!  
am5dm5t made by ?is section %all apply  
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjag4  #c4 ,ext5sion ( am5d$      
return w9d[ = p]sonal casualty loss  7a7
 ,9 g5]al ,9 ! case ( a taxpay] :o fil$ 
a return = a taxable ye> end+ be=e      

,janu>y #a1 #bjbb1 ) respect to :i* a   
d$uction c\ld h be5 tak5 by ! taxpay] "u
 section #afe7;h7 ( ! ,int]nal ,rev5ue  
,code ( #aihf b = ! fact t su* d$uction 
0 susp5d$ at ! "t ( fil+-- 7#a7 ! p]iod 
( limitation prescrib$ by section       
#feaa7;a7 ( su* ,code = any su* taxable 
ye> %all be ext5d$ until ! date         
prescrib$ by law 7includ+ ext5sions7 =  
fil+ ! return ( tax = ! taxable ye> t   
includes ! date ( ! enactm5t ( ?is ,act2
 &  7#b7 section #feaa7;b77#b7 ( su*    
,code %all n apply to any claim ( cr$it 
or refund ) respect to su* return4  7b7 
,ext5sion re/rict$ to casualty loss     
d$uction ,subsection 7a7 %all apply only
 ) respect to am5dm5ts to ! return ( tax
 & claims = cr$it or refund ( a taxpay] 
to ! ext5t su* am5dm5ts or claims relate
 to ! d$uction = casualty losses "u     
section #afe7;h7 ( ! ,int]nal ,rev5ue   
,code ( #aihf4