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119th CongressH. R. 481

Introduced in House

Protecting Homeowners from Disaster Act of 2025

SEC. 1. SHORT TITLETrack this section →

This Act may be cited as the Protecting Homeowners from Disaster Act of 2025.

SEC. 2. REPEAL OF LIMITATION ON DEDUCTION FOR PERSONAL CASUALTY LOSSESTrack this section →

(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 losses sustained in taxable years beginning after December 31, 2024.

•HR 481 IHText from GovInfo