(a)Section 165(h)(3) of the Internal Revenue Code,…#
(a) Section 165(h)(3) of the Internal Revenue Code, relating to special rules for losses in federally declared disasters, shall not apply.
(b)Section 165(h)(5) of the Internal Revenue Code,…#
(b) Section 165(h)(5) of the Internal Revenue Code, relating to limitation for taxable years 2018 to 2025, shall not apply.
(c)The amendments by Section 11028(c) of the Tax Cuts and…#
(c) The amendments by Section 11028(c) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97) to Section 165 of the Internal Revenue Code, relating to special rules for personal casualty losses related to 2016 major disaster, shall not apply.