,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #cdfi  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,may #ae1 #bjbe,mr4   
,/eube 7= himself1 ,mr4 ,panetta1 ,mr4  
,diaz-,bal>t1 ,mr4 ,ezell1 ,mr4 ,rask91 
& ,mr4 ,mc,govern7 introduc$ ! foll[+   
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to       
re9/ate ! d$uction = p]sonal casualty   
losses z 9 effect prior to ! enactm5t ( 
,public ,law #aae-ig4  #a4 ,%ort title  
,?is ,act may be cit$ 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 ( "t to file claim
 = cr$it or refund = p]sonal casualty   
loss d$uction  7a7 ,9 g5]al ,9 ! case ( 
a taxpay] :o fil$ a return = a taxable  

ye> end+ be=e ,janu>y #a1 #bjbe1 )      
respect to :i* a d$uction c\ld h be5    
tak5 by ! taxpay] "u section #afe7;a7 ( 
! ,int]nal ,rev5ue ,code ( #aihf b = !  
fact t su* d$uction 0 susp5d$ "u section
 #afe7;h77#e7 at ! "t ( fil+--  7#a7 !  
p]iod ( limitation prescrib$ by section 
#feaa7;a7 ( su* ,code on fil+ a claim = 
cr$it or refund = any su* taxable ye>   
%all be ext5d$ until ! date prescrib$ by
 law 7includ+ ext5sions7 = fil+ ! return
 ( tax = ! taxable ye> t includes ! date
 ( ! enactm5t ( ?is ,act1 &  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 p]sonal casualty loss       
d$uction ,subsection 7a7 %all apply only
 ) respect to a claim = cr$it or refund 
( a taxpay] to ! ext5t su* claim relates
 to an ov]paym5t attributable to !      
d$uction "u section #afe7;a7 = p]sonal  
casualty losses describ$ 9 section      
#afe7;c77#c7 ( ! ,int]nal ,rev5ue ,code 
( #aihf4