Tax Relief for Fraud Victims Act
Latest action (15 Sep 2026): 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).
What this bill does
H.R. 9500, the Tax Relief for Fraud Victims Act, would amend the federal tax code to change how personal casualty and theft losses are treated. It would repeal a current limitation that generally restricts deductions for personal casualty losses, and it would create special rules for theft losses involving fraud, deceit, or misrepresentation, allowing victims to choose whether to claim the loss in the year it occurred or the year it was discovered. The bill also extends the deadline for filing tax credit or refund claims tied to such fraud-related theft losses, and addresses tax treatment of retirement account distributions connected to these losses, including allowing repayment within a set period. A separate provision extends similar relief for losses to home foundations damaged by pyrrhotite deterioration.
The bill primarily affects individual taxpayers who have suffered financial losses from fraud, scams, or theft-related misrepresentation, as well as homeowners with pyrrhotite-related foundation damage. It gives these taxpayers more flexibility in timing their tax deductions and more time to seek refunds, potentially easing the tax burden associated with recovering from such losses.
The bill was introduced by Rep. Max Miller (R-OH) on June 29, 2026, and referred to the House Committee on Ways and Means. On September 15, 2026, the House passed the bill as amended by a vote of 408–17 under a suspension of the rules, which requires a two-thirds majority. The bill now goes to the Senate for consideration before it could be sent to the President.
Plain-English summary generated by Bill100 AI from the official record. Always verify against the source below.
Official summary
This bill passed in the House on September 15, 2026 and goes to the Senate next for consideration.
Timeline
15 Sep 2026
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).
1 Jul 2026
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 39 - 0.
Common questions
- What does H.R. 9500 do?
- H.R. 9500, the Tax Relief for Fraud Victims Act, would amend the federal tax code to change how personal casualty and theft losses are treated. It would repeal a current limitation that generally restricts deductions for personal casualty losses, and it would create special rules for theft losses involving fraud, deceit, or misrepresentation, allowing victims to choose whether to claim the loss in the year it occurred or the year it was discovered. The bill also extends the deadline for filing tax credit or refund claims tied to such fraud-related theft losses, and addresses tax treatment of retirement account distributions connected to these losses, including allowing repayment within a set period. A separate provision extends similar relief for losses to home foundations damaged by pyrrhotite deterioration. The bill primarily affects individual taxpayers who have suffered financial losses from fraud, scams, or theft-related misrepresentation, as well as homeowners with pyrrhotite-related foundation damage. It gives these taxpayers more flexibility in timing their tax deductions and more time to seek refunds, potentially easing the tax burden associated with recovering from such losses. The bill was introduced by Rep. Max Miller (R-OH) on June 29, 2026, and referred to the House Committee on Ways and Means. On September 15, 2026, the House passed the bill as amended by a vote of 408–17 under a suspension of the rules, which requires a two-thirds majority. The bill now goes to the Senate for consideration before it could be sent to the President.
- Has H.R. 9500 become law?
- Not yet. As of 15 Sep 2026, H.R. 9500 is passed house (senate next).
- Who sponsored H.R. 9500?
- H.R. 9500 was sponsored by Rep. Max Miller [R-OH7] (Republican-OH), with 0 cosponsors.
- What's the latest action on H.R. 9500?
- 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 Sep 2026).
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