Scams Tax Relief Act

Official title: 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.

1. house
3. senate
5. president

Introduced October 22, 2026 by Joseph Morelle · Last progress October 22, 2026