Tax Relief for Fraud Victims Act

What this measure contains

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.

The latest Congressional Research Service summary in the bill's GovInfo status record, or its official title when no summary has been published. Amendments can change the wording; read a specific version for its complete provisions.

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Bill text and versions

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• Referred in Senate · Official document ↗· Sep 16, 2026
• Engrossed in House · Official document ↗· Sep 15, 2026
• Introduced in House · Official document ↗· Jun 29, 2026

Legislative path

Each stage below is a House or Senate floor decision: every recorded roll call on this measure, plus passage by voice vote or unanimous consent, which records no individual votes. Each stage shows the latest version published before that day; the chamber may have voted on an amended text. Roll calls name every member. A member's row follows their votes, and a highlighted vote marks where they voted for advancing the measure at one stage and against it at another (passage, cloture, motions to proceed, agreeing to the other chamber's version). Amendments and motions such as recommit or table don't count as a change, because an aye there isn't a vote for the measure.

1. Introduced in House
2. Engrossed in Houseby House suspend rules and pass
3. Referred in Senate

Decision stages

1. Sep 15, 2026 · House

   House suspend rules and pass on Introduced in House: Passed, reported as Engrossed in House

   408 aye · 17 no · 8 not voting · Source roll call

House members along the path

Aye yea or aye · No nay or no · Present · NV not voting · Changed reversed on advancing the measure

Members are identified by the Bioguide ID in each roll call, not by name. Not voting is not a no vote; a blank cell means the member wasn't listed for that roll call.Congress.gov actions ↗

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Legislative history

1. Jun 29, 2026

   Introduced in House

2. Jun 29, 2026

   Referred to the House Committee on Ways and Means.

3. Jul 1, 2026

   Committee Consideration and Mark-up Session Held

4. Jul 1, 2026

   Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 39 - 0.

5. Sep 15, 2026

   Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.

6. Sep 15, 2026

   Considered under suspension of the rules. (consideration: CR H5687-5690)

7. Sep 15, 2026

   DEBATE - The House proceeded with forty minutes of debate on H.R. 9500.

8. Sep 15, 2026

   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.

9. Sep 15, 2026

   Considered as unfinished business. (consideration: CR H5824-5825)

10. 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).

11. Sep 15, 2026

    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)

12. Sep 15, 2026

    Motion to reconsider laid on the table Agreed to without objection.

13. Sep 16, 2026

    Received in the Senate and Read twice and referred to the Committee on Finance.

Bill sponsors