H.R. 9281

DASH Act

Official summary

No official summary yet.

Text of the bill

Expand all

I General housing assistance

II Revenue provisions

Sec. 216. Repeal of limitation on personal casualty loss deduction

(a) In general. Section 165(h) of the Internal Revenue Code of 1986 is amended by striking paragraph (5).

(b) Effective date. The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.