[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3549 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 3549

To amend the Internal Revenue Code of 1986 to repeal the limitation on 
                deductions for personal casualty losses.


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                    IN THE HOUSE OF REPRESENTATIVES

                             June 27, 2019

  Ms. Brownley of California introduced the following bill; which was 
              referred to the Committee on Ways and Means

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to repeal the limitation on 
                deductions for personal casualty losses.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Protecting Homeowners from Disaster 
Act of 2019''.

SEC. 2. REPEAL OF LIMITATION ON DEDUCTION FOR PERSONAL CASUALTY LOSSES.

    (a) In General.--Section 165(h) is amended by striking paragraph 
(5).
    (b) Effective Date.--The amendment made by this section shall apply 
to losses sustained in taxable years beginning after December 31, 2017.
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