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I
116TH CONGRESS
1ST SESSION H. R. 3251
To amend the Internal Revenue Code of 1986 to repeal the temporary
rule limiting personal casualty losses to only disaster-related losses.
IN THE HOUSE OF REPRESENTATIVES
JUNE 13, 2019
Mr. COURTNEY (for himself, Mr. LARSON of Connecticut, and Ms. KUSTER
of New Hampshire) introduced the following bill; which was referred to
the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to repeal
the temporary rule limiting personal casualty losses to
only disaster-related losses.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. REPEAL OF TEMPORARY RULE LIMITING PER-
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SONAL CASUALTY LOSSES TO ONLY DIS-
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ASTER-RELATED LOSSES.
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(a) IN GENERAL.—Section 165(h) of the Internal
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Revenue Code of 1986 is amended by striking paragraph
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(5).
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•HR 3251 IH
(b) EFFECTIVE DATE.—The amendment made by
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this section shall apply to taxable years beginning after
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December 31, 2017.
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