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119th Congress Taxation

H.R. 9500: Tax Relief for Fraud Victims Act

Passed HouseSep 15, 2026

  1. Introduced (completed)Jun 29, 2026
  2. Passed House (completed)Sep 15, 2026, 408–17
  3. Passed Senate (not reached)
  4. To the President (not reached)
  5. Became law (not reached)

Summary

Introduced in House, Jun 29, 2026

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.

Read the full summary

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 Congressional Research Service, Library of Congress.

Key votes

House final vote, Sep 15, 2026

On Motion to Suspend the Rules and Pass, as Amended

Passed 408–17

Yea 408two-thirds 284Nay 17

  • Democrats212 yea, 0 nay
  • Republicans195 yea, 17 nay
  • Independents1 yea, 0 nay

Broke with their party: Keith Self (R-TX), Chip Roy (R-TX), Robert Onder (R-MO), Andrew Ogles (R-TN), Ralph Norman (R-SC), Rich McCormick (R-GA), Mary Miller (R-IL), Pat Harrigan (R-NC), Diana Harshbarger (R-TN) and Andy Harris (R-MD) voted Nay; and 7 more

See how all 425 members voted

Showing 433 of 433 members

Yea 408

Republicans (195)

Democrats (212)

Independents (1)

Nay 17

Not voting 8

Republicans (6)

Democrats (2)

Senate

Not yet voted

Passed the House Sep 15, 2026. Awaiting Senate action.

Roll calls

1 vote on this bill

Showing 1 of 1 roll calls

  • Sep 15, 2026HouseOn Motion to Suspend the Rules and Pass, as AmendedFinal passagePassed, yea-nay 408–17
    Roll call 305 tally by party
    PartyYeaNayPresentNot voting
    Democrats212002
    Republicans1951706
    Independents1000
    Total4081708

    House roll call 305: On Motion to Suspend the Rules and Pass, as Amended. Passed.

    17 crossed party lines: 17 Republicans

    How each member voted (433)

Amendments

0 offered

No amendments were offered to this bill.

Cosponsors

2

Bipartisan support.

Who scored on this bill

158 points earned
  1. 1Max Miller R-OH SponsorDrew cross-party cosponsors, introduced, marked up, passed House4 events+48
  2. 2Sheri Biggs R-SC1 maverick vote1 event+6
  3. 2Josh Brecheen R-OK1 maverick vote1 event+6
  4. 2Tim Burchett R-TN1 maverick vote1 event+6
  5. 2Eric Burlison R-MO1 maverick vote1 event+6
See all scorers and every scoring event

Introductions and cosponsorships count toward weekly caps and show no points.

Other bills by Max Miller

History

  1. Sep 15, 2026Passed the House, 408–17.
  2. Jun 29, 2026Introduced in the House by Max Miller.
Show the full action history (16 actions)
  1. Sep 16, 2026Received in the Senate and Read twice and referred to the Committee on Finance.
  2. Sep 15, 2026Considered under suspension of the rules. (consideration: CR H5687-5690)
  3. Sep 15, 2026Considered as unfinished business. (consideration: CR H5824-5825)
  4. Sep 15, 2026On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 408 - 17 (Roll no. 305). (text: CR H5687-5688)
  5. Sep 15, 2026Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
  6. Sep 15, 2026Considered under suspension of the rules.
  7. Sep 15, 2026DEBATE - The House proceeded with forty minutes of debate on H.R. 9500.
  8. Sep 15, 2026At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
  9. Sep 15, 2026Considered as unfinished business.
  10. Sep 15, 2026Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 408 - 17 (Roll no. 305).
  11. Sep 15, 2026On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 408 - 17 (Roll no. 305).
  12. Sep 15, 2026Motion to reconsider laid on the table Agreed to without objection.
  13. Jul 1, 2026Committee Consideration and Mark-up Session Held
  14. Jul 1, 2026Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 39 - 0.
  15. Jun 29, 2026Introduced in House
  16. Jun 29, 2026Referred to the House Committee on Ways and Means.