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H.R. 9500119th CongressTaxation
Tax Relief for Fraud Victims Act
Sponsored by Rep. Max L. Miller (R-OH) · 2 active : 1 Republican, 1 Democrat
Latest action: Received in the Senate and Read twice and referred to the Committee on Finance.
Where it standsPassed House, now in the Senate8 senators score as swing votes
Passed House
- House: passedSep 15, 2026
- Senate: next
- President: not yet
Summary
, via Congress.govTax 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.
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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.
Committees and subjects
Committees
- House Committee on Ways and Means · HouseMarkup by · Referred to
- Senate Committee on Finance · SenateReferred to
Subjects
- Crime victims
- Employee benefits and pensions
- Fraud offenses and financial crimes
- Income tax deductions
Model
Directional: count only breaks toward the other partyWhy do scores change?v3default (selected)v2 model swing-v2
How the Senate breaks down
- 8Swing 70–100
- 68Middle 30–70
- 24Entrenched 0–30
Members fall into . All 100 senators have enough data to score.
Key players in the Senate
Ranked by swing score, 0–100 · swing-v3Bars show each input from 0 to 100: ideology gap, scorecard gap, , and the . is the seat’s partisan lean, and shows how much of the input data a score has.
Similar past votes, Senate
Earlier behind swing-v3’s inputLoading similar votes
Cosponsors
2 activeShow all 2 cosponsors
- Thomas R. Suozzi (D-NY-3)
- Vern Buchanan (R-FL-16)
How the swing score works
Ideology gapHow far a member’s DW-NOMINATE voting score sits from their party’s median in the same chamber.
Scorecard gapHow far their Heritage Action and LCV ratings stray from their party’s average, using the groups’ votes on similar bills where available.
Cross-pressureHow strongly their district or state leans toward the other party, from our own computed partisan lean.
Similar votesHow often they voted against their own party on earlier roll calls about this bill or similar ones.
Committee bonusMembers of the committees handling the bill decide whether it moves, so they get a boost.
Cosponsor checkThe sponsor and active cosponsors have already committed, so they drop toward entrenched.
