H.R. 10891 · 119th Congress
H.R. 10891 would change 1 section of existing law. Read from the bill text as introduced in the House (Oct 22, 2026).
Today's wording of each part of the law, with what would be struck out and added. Each change also gives the bill's own instruction, word for word.
26 U.S.C. 165(h)(5)(A)changedby H.R. 10891 Sec. 2(a)
The bill says: in subparagraph (A), by striking "a Federally declared disaster" and all that follows, and inserting "a Federally declared disaster (as defined in subsection (i)(5)), a State declared disaster, or theft involving fraud, deceit, or misrepresentation (as defined by the Secretary).", and
26 U.S.C. 165(h)(5)(B)(i)changedby H.R. 10891 Sec. 2(a)
The bill says: in clause (i), by striking "a Federally declared disaster (as so defined) or a State declared disaster" and inserting "a Federally declared disaster (as so defined), a State declared disaster, or theft involving fraud, deceit, or misrepresentation (as defined by the Secretary)", and
26 U.S.C. 165(h)(5)(B)(ii)changedby H.R. 10891 Sec. 2(a)
The bill says: in clause (ii), by inserting "or theft" after "disaster".
From the bill's official text on GovInfo and the U.S. Code, latest edition, which may not yet show changes made since.
The Congressional Research Service hasn't published a summary of this bill yet. They usually follow within weeks of introduction.
Our plain-language breakdown, with what it means for you and the case for and against, is written once a bill starts to move.