Early access: 15,549 bills from the current Congress so far, more added daily. Data from Congress.gov, GovInfo and the House and Senate vote records, updated Oct 13, 2026.
Public Law TrackerPLTPublic Law Tracker
H.R. 1IntroducedHouseSenatePresidentLawBecame law
Sec. 110009 · H.R. 1

Extension of limitation on casualty loss deduction

Title XI — Committee on Ways and Means, The One, Big, Beautiful Bill › Subtitle A — Make American Families and Workers Thrive Again › Part 1 — Permanently Preventing Tax Hikes on American Families and Workers

Read this section in the full bill →

No wording changed between Committee version and Passed the House.

How the text changed

Before / AfterRedline
Committee version → Passed the House · Sec. 110009

(a) In general Section 165(h)(5) is amended— (1) in subparagraph (A), by striking and before January 1, 2026,, and (2) by striking 2018 through 2025 in the heading and inserting beginning after 2017. (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2025.

•HR 1 EHSEC. 110009

added wordsremoved wordsComparison computed by Public Law Tracker from the official text