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H.R. 9500 House Taxation

Tax Relief for Fraud Victims Act

House Floor
Introduced
Jun 29, 2026
Sponsor
Rep. Miller, Max L. (R-OH-7)
View on Congress.gov

STAGE 4 OF 8 — HOUSE FLOOR

Currently in the House. Last action: received in the senate and read twice and referred to the committee on finance on Sep 16, 2026.

  1. House Introduced in House Jun 29, 2026
  2. House Referred to the House Committee on Ways and Means. Jun 29, 2026
  3. House Committee Consideration and Mark-up Session Held Jul 1, 2026
  4. House Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 39 - 0. Jul 1, 2026
  5. House Considered under suspension of the rules. (consideration: CR H5687-5690) Sep 15, 2026
  6. House Considered as unfinished business. (consideration: CR H5824-5825) Sep 15, 2026
  7. 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
  8. House Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended. Sep 15, 2026
  9. House Considered under suspension of the rules. Sep 15, 2026
  10. House DEBATE - The House proceeded with forty minutes of debate on H.R. 9500. Sep 15, 2026
  11. 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
  12. House Considered as unfinished business. Sep 15, 2026
  13. House 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
  14. 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
  15. House Motion to reconsider laid on the table Agreed to without objection. Sep 15, 2026
  16. Senate Received in the Senate and Read twice and referred to the Committee on Finance. Sep 16, 2026
  17. House Latest vote
    On Motion to Suspend the Rules and Pass, as Amended Sep 16, 2026
    Agreed Yea 408 Nay 17 Roll Call

Cosponsors

2

Subjects

Crime victimsEmployee benefits and pensionsFraud offenses and financial crimesIncome tax deductions

Committees

  • Finance Committee
    • [Referred To, Sep 16, 2026]
  • Ways and Means Committee
    • [Markup By, Jul 1, 2026]
    • [Referred To, Jun 29, 2026]

Summary

Tax Relief for Fraud Victims ActThis 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 billwaives the 10% penalty,extends the deadline for filing a refund claim and eliminates certain restrictions on the amount of such refund, andallows one year (beginning on the day after the theft loss is discovered) to repay such early distributions.

[Summary as of: Introduced in House]

Bill Text

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Related Bills

  • Tax Relief for Fraud Victims Act (Related bill)

In the media (1)

Technical Tax Analysis: H.R. 9500 (Tax Relief for Fraud Victims Act) and Its Structural Impact on the Internal Revenue Code Current Federal Tax Developments · Sep 17, 2026
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