Tax Relief for Fraud Victims Act

Where it stands

1. Introduced Done · Jun 29, 2026
2. Committee Done · Jun 29, 2026
3. Passed House Done · Sep 15, 2026
4. Passed Senate Not yet
5. President Not yet
6. Law Not yet

From the official actions on Congress.gov.

Key points

What it changes

A plain-language summary isn't ready yet. The official summary below describes the bill.

Who it affects

A plain-language summary isn't ready yet. The official summary below describes the bill.

What it costs

The Congressional Budget Office published a cost estimate on Aug 20, 2026 (as ordered reported by the House Committee on Ways and Means on July 1, 2026): H.R. 9500, Tax Relief for Fraud Victims Act ↗

Where it stands

Received in the Senate and Read twice and referred to the Committee on Finance. (Sep 16, 2026)

What happens next

The Senate would need to pass it next.

Official summary

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.

Summary by the Congressional Research Service (Introduced in House version), via Congress.gov. These are proposed provisions, not enacted law.

Recorded votes

1. HOUSEFinal passageSep 15, 2026 · roll call 305

   On Motion to Suspend the Rules and Pass, as Amended: Passed (408–17)

   This vote decided whether the bill passes this chamber.
   Votes by party

   How each party voted on roll call 305

   Party	Yes	No	Present	Did not vote	Share voting Yes
   Democratic	212	0	0	2
   Republican	195	17	0	6
   Independent	1	0	0	0

   Party totals from the official roll call.

   Map: how each state voted

   All voted YesSplitAll voted NoNo Yes or No votes

   Each state is shaded by the share of its U.S. House members who voted Yes, out of those who voted Yes or No. Colors show the vote, not party.

   Office of the Clerk, U.S. House ↗ — includes how every member voted

Vote types come from the official question text. How we label votes

Legislative history

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