,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #ajhia  ,,9 ,,! ,,h\se ,,(         
,,repres5tatives  ,octob] #bb1 #bjbf,mr4
 ,morelle introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to remove !       
limitation on d$uctions = !ft losses    
involv+ fraud1 deceit1 or               
misrepres5tation & to all[ su* d$uctions
 )\t reg>d to :e!r ! taxpay] itemizes   
o!r d$uctions4  #a4 ,%ort title  ,?is   
,act may be cit$ z ! ,scams ,tax ,relief
 ,act4  #b4 ,removal ( limitation on    
d$uctions = c]ta9 !ft losses2 d$uctions 
= c]ta9 !ft losses all[$ )\t reg>d to   
:e!r taxpay] itemizes o!r d$uctions  7a7
 ,removal ( limitation on d$uctions =   
c]ta9 !ft losses ,section #afe7;h77#e7 (
 ! ,int]nal ,rev5ue ,code ( #aihf is    
am5d$-- 7#a7 9 subp>agraph 7,a71 by     
/rik+ a ,f$]ally decl>$ disa/] & all t  
foll[s1 & ins]t+ a ,f$]ally decl>$      
disa/] 7z def9$ 9 subsection 7i77#e771 a
 ,/ate decl>$ disa/]1 or !ft involv+    

fraud1 deceit1 or misrepres5tation 7z   
def9$ by ! ,secret>y741 &  7#b7 9       
subp>agraph 7,b7-- 7,a7 9 clause 7i71 by
 /rik+ a ,f$]ally decl>$ disa/] 7z s    
def9$7 or a ,/ate decl>$ disa/] & ins]t+
 a ,f$]ally decl>$ disa/] 7z s def9$71 a
 ,/ate decl>$ disa/]1 or !ft involv+    
fraud1 deceit1 or misrepres5tation 7z   
def9$ by ! ,secret>y71 &  7,b7 9 clause 
7ii71 by ins]t+ or !ft aft] disa/]4  7b7
 ,d$uctions = c]ta9 !ft losses all[$ )\t
 reg>d to :e!r taxpay] itemizes o!r     
d$uctions ,subsection 7a7 ( section #fb 
( su* ,code is am5d$ by ins]t+ aft]     
p>agraph 7#ba7 ! foll[+ new p>agraph3   
7#bb7 ,!ft losses involv+ fraud1 deceit1
 or misrepres5tation ,! d$uction all[$  
by section #afe = losses aris+ f !ft    
involv+ fraud1 deceit1 or               
misrepres5tation 7z def9$ by !          
,secret>y74  4  7c7 ,effective date ,!  
am5dm5ts made by ?is section %all apply 
to losses su/a9$ aft] ! date ( !        
enactm5t ( ?is ,act4