This bill, titled the "Tax Relief for Victims of Crimes, Scams, and Disasters Act," aims to restore the federal income tax deduction for personal casualty losses to its pre-2017 state. It achieves this by removing the restriction that currently limits these deductions solely to losses incurred in federally declared disaster areas , thereby allowing taxpayers to deduct losses from events like theft, vandalism, or other non-disaster casualties. The legislation makes this change retroactive, applying to all taxable years beginning after December 31, 2017 . Furthermore, it provides a crucial extension for taxpayers to claim these reinstated deductions, allowing them to file for a credit or refund for eligible personal casualty losses incurred in taxable years ending before January 1, 2025, until the due date of the tax return for the year of the bill's enactment.