U.S. Congress legislation · 119th Congress
HB10891: Scams Tax Relief Act
Status: In committee, October 22, 2026
To amend the Internal Revenue Code of 1986 to remove the limitation on deductions for theft losses involving fraud, deceit, or misrepresentation and to allow such deductions without regard to whether the taxpayer itemizes other deductions.
What the bill says
To amend the Internal Revenue Code of 1986 to remove the limitation on deductions for theft losses involving fraud, deceit, or misrepresentation and to allow such deductions without regard to whether the taxpayer itemizes other deductions.
From the introduced text, October 22, 2026:
A BILL To amend the Internal Revenue Code of 1986 to remove the limitation on deductions for theft losses involving fraud, deceit, or misrepresentation and to allow such deductions without regard to whether the taxpayer itemizes other deductions. SECTION 1. Short title This Act may be cited as the Scams Tax Relief Act . SECTION 2. Removal of limitation on deductions for certain theft losses; deductions for certain theft losses allowed without regard to whether taxpayer itemizes other deductions (a) Removal of limitation on deductions for certain theft losses Section 165(h)(5) of the Internal Revenue Code of 1986 is amended-- (1) in subparagraph (A), by striking a Federally declared disaster and all that follows, and inserting a Federally declared disaster (as defined in subsection (i)(5)), a State declared disaster, or theft involving fraud, deceit, or misrepresentation (as defined by the Secretary). , and (2) in subparagraph (B)-- (A) in clause (i), by striking a Federally declared disaster (as so defined) or a State declared disaster and inserting a Federally declared disaster (as so defined), a State declared disaster, or theft involving fraud, deceit, or misrepresentation (as defined by the Secretary) , and (B) in clause (ii), by inserting or theft after disaster . (b) Deductions for certain theft losses allowed without regard to whether taxpayer itemizes other deductions Subsection (a) …
Sponsors
- Joseph Morelle (D, HD-025) · primary sponsor
Latest actions
- : Referred to the House Committee on Ways and Means.
- : Introduced in House
Common questions
- What is HB10891?
- HB10891 is a bill in Congress (119th Congress): Scams Tax Relief Act.
- What does HB10891 do?
- In its own words: To amend the Internal Revenue Code of 1986 to remove the limitation on deductions for theft losses involving fraud, deceit, or misrepresentation and to allow such deductions without regard to whether the taxpayer itemizes other deductions.
- What is the status of HB10891?
- In committee as of October 22, 2026. Latest action: Referred to the House Committee on Ways and Means. (October 22, 2026).
- Who sponsored HB10891?
- Joseph Morelle (D, HD-025).
- Where is the official record for HB10891?
- On the Congress website: https://www.congress.gov/bill/119th-congress/house-bill/10891
Source: official Congress record. Tracked by Delilah, AI for legislation across all 50 states and Congress.