H.R. 9500

119th Congress

In Committee

Tax Relief for Fraud Victims Act

Sponsored byRepublican:Rep. Miller, Max L. [R-OH-7]OH· Introduced 29 juin 2026
Open on Congress.gov

2

Cosponsors

14

Actions

0

Amendments

1

Committees

—

Since introduced

Step 1 of 0
Latest action

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

16 septembre 2026·5 days ago

Summary

Introduced in House · Updated 11 septembre 2026

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.

Timeline

14 actions

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

    16 septembre 2026 · IntroReferral

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

    15 septembre 2026 · Floor

  3. Considered as unfinished business.

    15 septembre 2026 · Floor

  4. 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).

    15 septembre 2026 · Floor

  5. Considered under suspension of the rules.

    15 septembre 2026 · Floor

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

    15 septembre 2026 · Floor

  7. 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.

    15 septembre 2026 · Floor

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

    15 septembre 2026 · Floor

  9. 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).

    15 septembre 2026 · Floor

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

    15 septembre 2026 · Floor

  11. Committee Consideration and Mark-up Session Held

    1 juillet 2026 · Committee

  12. Committee Consideration and Mark-up Session Held

    1 juillet 2026 · Committee

  13. Committee Consideration and Mark-up Session Held

    1 juillet 2026 · Committee

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

    1 juillet 2026 · Committee

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

    1 juillet 2026 · Committee

  16. Referred to the House Committee on Ways and Means.

    29 juin 2026 · IntroReferral

  17. Introduced in House

    29 juin 2026 · IntroReferral

  18. Referred to the House Committee on Ways and Means.

    29 juin 2026 · IntroReferral

  19. Introduced in House

    29 juin 2026 · IntroReferral

  20. Introduced in House

    29 juin 2026 · IntroReferral

Sponsorship

2 cosponsors

Sponsor

Republican:Rep. Miller, Max L. [R-OH-7]OH

Cosponsors

  • Democrat150%
  • Republican150%

Classification

Policy area

Taxation

Committees

1

  • Ways and Means Committee

    House · Standing

    • Referred To29 Jun 2026
    • Markup By1 Jul 2026

Cosponsor momentum

Cumulative over time

Cosponsors grew from 1 on 29 juin 2026 to 2 on 10 août 2026.

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