,,ii  #aaith ,,congress  #ast ,session  
,s4 #aggc  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,may #ae1 #bjbe
 ,ms4 ,baldwin 7for herself1 ,mrs4      
,moody1 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-ig4  #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 time to file 
claim for credit or refund for personal 

casualty loss deduction  7a7  ,in       
general  ,in the case of a taxpayer who 
filed a return for a taxable year ending
 before ,january #a1 #bjbe1 with respect
 to which a deduction could have been   
taken by the taxpayer under section     
#afe7;a7 of the ,internal ,revenue ,code
 of #aihf but for the fact that such    
deduction was suspended under section   
#afe7;h77#e7 at the time of filing--    
7#a7 the period of limitation prescribed
 by section #feaa7;a7 of such ,code on  
filing a claim for credit or refund 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 ,act1 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 personal       
casualty loss deduction  ,subsection 7a7
 shall apply only with respect to a     

claim for credit or refund of a taxpayer
 to the extent such claim relates to an 
overpayment attributable to the         
deduction under section #afe7;a7 for    
personal casualty losses described in   
section #afe7;c77#c7 of the ,internal   
,revenue ,code of #aihf4