“Section 165(h)(5) is amended-- (1) in subparagraph (A), by striking ", and before January 1, 2026", and”
The section strikes the words and before January 1, 2026 from subparagraph (A) of section 165(h)(5) of the Internal Revenue Code of 1986, and replaces 2018 Through 2025 in the heading with Beginning After 2017.
What the document actually says
“Section 165(h)(5) is amended-- (1) in subparagraph (A), by striking ", and before January 1, 2026", and”
That sentence, in plain words
Words setting an end date are taken out. Those words were and before January 1, 2026.
What this is about
The heading is reworded to match. It now reads beginning after 2017. So the limit carries on with no end year.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 70109, 139 Stat. 163 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“The end date is struck from the casualty loss limitation,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70109, Sec. 70109. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70109-permanence/ (retrieved October 10, 2026).
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not the document's words. So is the plain English version, which is why it sits beside the
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