United States · Bill · S
S. 1366 (105th)
A bill to amend the Internal Revenue Code of 1986 to eliminate the 10 percent floor for deductible disaster losses.
Introduced
4 November 1997
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
14 January 2025
Summary
Amends the Internal Revenue Code to: (1) eliminate the current ten percent floor for deductible disaster losses; and (2) define the term "federally declared disaster loss."
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN · 4 November 1997
Introduced in Senate (PDF)
Introduced in Senate · EN · 4 November 1997
Introduced in Senate
summary · EN · 4 November 1997
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/105th-congress/senate-bill/1366
- Open data entity: https://api.congress.gov/v3/bill/105/s/1366