Restores the deduction for personal casualty losses for taxpayers affected by crimes, scams, and disasters.

The Tax Relief for Victims of Crimes, Scams, and Disasters Act reinstates the deduction for personal casualty losses as it was before the enactment of Public Law 115–97. This applies to taxpayers who filed returns before January 1, 2025, and extends the time to file a claim for credit or refund for personal casualty loss deductions. The amendment applies to taxable years beginning after December 31, 2017.

Restores the deduction for personal casualty losses for taxpayers affected by crimes, scams, and disasters.

The Tax Relief for Victims of Crimes, Scams, and Disasters Act reinstates the deduction for personal casualty losses as it was before the enactment of Public Law 115–97. This applies to taxpayers who filed returns before January 1, 2025, and extends the time to file a claim for credit or refund for personal casualty loss deductions. The amendment applies to taxable years beginning after December 31, 2017.