Sec. 70438. Extension of rules for treatment of certain disaster-related personal casualty losses | Law as Amended

editor August 1, 2025, 4:13pm 1

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Sec. 70109. Extension and modification of limitation on casualty loss deduction \| Law as Amended OBBBA - Law as Amended CHAPTER-1—PROVIDING-PERMANENT-TAX-RELIEF , Law-as-Amended , Subtitle-A—Tax , TITLE-VII , Needs-Text	3	August 1, 2025
Sec. 70438. Extension of rules for treatment of certain disaster-related personal casualty losses \| Impact OBBBA - Impact SUBCHAPTER-D—PERMANENT-INVESTMENTS-SMALL-BUSINESS , CHAPTER-4—INVESTING-IN-AMERICAN-FAMILIES , Needs-Text , Subtitle-A—Tax , Impact , TITLE-VII	3	August 17, 2025
Sec. 70438. Extension of rules for treatment of certain disaster-related personal casualty losses One Big Beautiful Bill Act \| OBBBA CHAPTER-4—INVESTING-IN-AMERICAN-FAMILIES , Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , SUBCHAPTER-D—PERMANENT-INVESTMENTS-SMALL-BUSINESS	1	July 22, 2025
Sec. 70601. Modification and extension of limitation on excess business losses of noncorporate taxpayers \| Law as Amended OBBBA - Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-6—ENHANCING-DEDUCTION-INCOME-TAX-CREDIT , Needs-Text	3	August 2, 2025
Sec. 70437. Treatment of capital gains from the sale of certain farmland property \| Law as Amended OBBBA - Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-4—INVESTING-IN-AMERICAN-FAMILIES , SUBCHAPTER-D—PERMANENT-INVESTMENTS-SMALL-BUSINESS , Needs-Text	2	August 1, 2025