119th Congress
H.R. 9500
Tax Relief for Fraud Victims Act
- Introduced
- In committee
- Passed House
- Passed Senate
- To President
- Became law
- Sponsor
- Max L. Miller(R-OH)
- Introduced
- Jun 29, 2026
- Policy area
- Taxation
- Committees
- House Committee on Ways and Means; Senate Committee on Finance
- Official text
- Referred in Senate · Congress.gov page
Cosponsors (2)
Original cosponsors (1)
- Thomas R. Suozzi (D-NY)
Added later (1)
- Vern Buchanan (R-FL) · Aug 10, 2026
Summary
Summary by the Congressional Research Service· describes the “Introduced in House” version
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.
Roll-call votes
| Date | Vote | Result | Your members |
|---|---|---|---|
| Sep 15, 2026 House #305 | On Motion to Suspend the Rules and Pass, as Amended: Tax Relief for Fraud Victims Act | Passed | Set your home to see |
Actions
- Sep 16, 2026 · Senate
Received in the Senate and Read twice and referred to the Committee on Finance. - Sep 15, 2026 · House
Motion to reconsider laid on the table Agreed to without objection. - Sep 15, 2026 · House
On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 408 - 17 (Roll no. 305). (text: CR H5687-5688) - Sep 15, 2026
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 408 - 17 (Roll no. 305). - Sep 15, 2026 · House
Considered as unfinished business. (consideration: CR H5824-5825) - Sep 15, 2026 · House
At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed. - Sep 15, 2026 · House
DEBATE - The House proceeded with forty minutes of debate on H.R. 9500. - Sep 15, 2026 · House
Considered under suspension of the rules. (consideration: CR H5687-5690) - Sep 15, 2026 · House
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended. - Jul 1, 2026
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 39 - 0. - Jul 1, 2026
Committee Consideration and Mark-up Session Held - Jun 29, 2026 · House
Referred to the House Committee on Ways and Means. - Jun 29, 2026
Introduced in House