Bill

H.R. 9500 (119th): Tax Relief for Fraud Victims Act

Tax Relief for Fraud Victims Act This bill expands the federal tax deduction for personal casualty and theft losses by eliminating certain limits, including the requirement that such losses arise from certain disasters. The bill also extends the tax refund deadline and modifies certain retirement plan rules related to certain fraud losses. The bill repeals the limit on the federal tax deduction for personal casualty losses (not attributable to a trade, business, or transaction entered into for profit) that allows such losses only if arising from a federal or state declared disaster or to the extent that such losses offset personal casualty gains. The bill allows taxpayers to elect to claim a tax deduction for losses arising from a theft involving fraud, deceit, or misrepresentation in the tax year such losses occur (rather than in the tax year discovered). Further, the bill extends the deadline for a refund claim related to a tax deduction for such losses to no less than one year after the date on which the losses are discovered and eliminates certain restrictions on the amount of such refund. For early distributions from a qualified retirement plan arising from a theft loss involving fraud, deceit, or misrepresentation for which a tax deduction is allowed, the bill waives the 10% penalty, extends the deadline for filing a refund claim and eliminates certain restrictions on the amount of such refund, and allows one year (beginning on the day after the theft loss is discovered) to repay such early distributions.

house · Substantive

Rankings updated October 26, 2026, 11:44 AM ET · Votes through September 30, 2026
Exported candidates: 719 | Filings on file, by office: H: 5838 | P: 1467 | S: 1567. These counts include every filing for that office, so they are larger than the ranked list. One person can have more than one filing. Non-voting delegates are left out.

Official source

Summary

Recorded summary

The bill, titled the Tax Relief for Fraud Victims Act in its summary, would remove the limit that allows personal casualty and theft losses to be deducted only when they arise from a federal or state declared disaster or offset personal casualty gains. It would let taxpayers claim deductions for theft losses involving fraud, deceit, or misrepresentation in the year the loss occurs rather than the year it is discovered. It would extend the refund claim deadline to at least one year after discovery and loosen limits on refund amounts. For early retirement plan distributions tied to such fraud losses, it would waive the 10% early withdrawal penalty and allow one year after discovery to repay those distributions. The metadata title is a procedural motion-to-suspend heading and does not describe the substance.

fraudfraud_victimsjusticetax_policytax_relieftheft_loss_relief

Theological note: Scripture gives weight to protecting the vulnerable from injustice and to honest dealing, and to restoring those wronged by theft or deceit. This bill relates to those concerns by easing financial burdens on people who suffered fraud-based losses. It is primarily a tax and fiscal measure, however, so its moral weight depends on prudential questions about fairness, revenue, and the scope of relief rather than a clear direct restraint of evil.

Scoring

How this bill is scored

Debt and war Cloture and Tier 1 Procedural votes Scoring mechanics

Roll

Recorded votes

Roll 305 · 15-Sep-2026 10:15 PM · On Motion to Suspend the Rules and Pass, as Amended · Passed

Yea 408 · Nay 17 · Other 8

Yea

Nay

Other

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