Tax Relief for Victims of Crimes, Scams, and Disasters Act

This bill reinstates the personal casualty loss tax deduction for victims of crimes, scams, or disasters, which was suspended after 2017. It allows taxpayers who filed returns before 2022 to amend their returns and claim this deduction, extending the filing window until the date of the bill's enactment. The extension specifically applies only to claims related to casualty loss deductions under IRS Section 165(h), not other tax adjustments. The changes apply to taxable years beginning after December 31, 2017, and cover losses for which the deduction was unavailable at the time of original filing.