S. 5257 · 117th Congress

A bill to amend the Internal Revenue Code of 1986 to extend the time during which a qualified disaster may have occurred for purposes of the special rules for personal casualty losses.

Stage
In committee
Introduced
2022-12-14
Latest action
2022-12-14 · Introduced in Senate

Summary

This bill extends through December 31, 2023, the tax relief for individuals and businesses in presidentially-declared disaster areas declared on or after January 1, 2020.