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

This bill reinstates a tax deduction for personal casualty losses (such as property damage from crimes, scams, or disasters) that was suspended after 2017. It directly affects taxpayers who experienced qualifying losses but couldn't claim the deduction on past returns due to the suspension. The key provisions are: (1) removing the suspension of the deduction for future years, and (2) extending the deadline to file for refunds for past years where the deduction was suspended. The extension allows taxpayers to claim refunds related to these losses until the filing deadline for the tax year that includes the bill's enactment date.