H.R. 9500Tax Relief for Fraud Victims Act

1 recorded actionWhat the measure does Read on Congress.gov

Sponsor: Max L. Miller [R-OH-07]
Cosponsors: 2 · 1 Democrat · 1 Republican
Policy area: Taxation
Committees: Ways and Means Committee, Finance Committee
Latest action: Sep 16, 2026 · Received in the Senate and Read twice and referred to the Committee on Finance.

IntroducedJun 29, 2026
Passed the HouseSep 15, 2026
Passed the SenateNot yet reached
Sent to the PresidentNot yet reached
Became lawNot yet reached

What the measure doesCRS summary

This bill expands the federal tax deduction for personal casualty and theft losses by eliminating certain limits, including the requirement that such losses arise from certain disasters. The bill also extends the tax refund deadline and modifies certain retirement plan rules related to certain fraud losses.

The bill repeals the limit on the federal tax deduction for personal casualty losses (not attributable to a trade, business, or transaction entered into for profit) that allows such losses only if arising from a federal or state declared disaster or to the extent that such losses offset personal casualty gains.

The bill allows taxpayers to elect to claim a tax deduction for losses arising from a theft involving fraud, deceit, or misrepresentation in the tax year such losses occur (rather than in the tax year discovered). Further, the bill extends the deadline for a refund claim related to a tax deduction for such losses to no less than one year after the date on which the losses are discovered and eliminates certain restrictions on the amount of such refund.

For early distributions from a qualified retirement plan arising from a theft loss involving fraud, deceit, or misrepresentation for which a tax deduction is allowed, the bill

waives the 10% penalty,
extends the deadline for filing a refund claim and eliminates certain restrictions on the amount of such refund, and
allows one year (beginning on the day after the theft loss is discovered) to repay such early distributions.

Written by the nonpartisan Congressional Research Service, describing H.R. 9500 as introduced in House on Jun 29, 2026. It is not the text of the measure; a later amendment may have changed what it does.

How every member votedHouse roll call 305

House Sep 15, 2026

On Motion to Suspend the Rules and Pass, as Amended

Tax Relief for Fraud Victims Act

Passed · Two-thirds required

408 Yea 17 Nay 8 not voting

Crossed both parties 17 of 425 voting members broke with their own party: 17 Republicans.

Open the official roll call

How the chamber split

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DemocratsIndependentsRepublicansFilled: YeaRing: NayGrey: not voting or present

By party select a segment to filter

All members433 members

Democratic214 members

Independent1 member

Republican218 members

marks half of the votes cast. A party’s majority is the side most of its voting members took.

Cosponsors2 · 1 Democrat · 1 Republican

Signing on is not a vote: a member can cosponsor H.R. 9500 and vote against it. 1 signed when it was filed.

DThomas R. Suozzi [D-NY-03]Original2026 profile

RVern Buchanan [R-FL-16]Joined Aug 10, 2026

Loading the public record

H.R. 9500Tax Relief for Fraud Victims Act

What the measure doesCRS summary

How every member votedHouse roll call 305

On Motion to Suspend the Rules and Pass, as Amended

How the chamber split

Cosponsors2 · 1 Democrat · 1 Republican

H.R. 9500Tax Relief for Fraud Victims Act

What the measure doesCRS summary

How every member votedHouse roll call 305

On Motion to Suspend the Rules and Pass, as Amended

How the chamber split

Cosponsors2 · 1 Democrat · 1 Republican

Who lobbied on H.R. 95003 organizations

Who lobbied on H.R. 95003 organizations