I 116th CONGRESS 1st Session H. R. 3251 IN THE HOUSE OF REPRESENTATIVES June 13, 2019 Mr. Courtney (for himself, Mr. Larson of Connecticut , and Ms. Kuster of New Hampshire ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to repeal the temporary rule limiting personal casualty losses to only disaster-related losses.

1. Repeal of temporary rule limiting personal casualty losses to only disaster-related losses (a) In general Section 165(h) of the Internal Revenue Code of 1986 is amended by striking paragraph (5). (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2017.