There is no casualty loss available under the new tax laws for personal use property.
Uncertain how this helped out middle american or created jobs.
https://www.mileiq.com/blog/how-changes-to-tax-law-affect-fire-and-casualty-loss-tax-deduction/
Disclaimer: Not a tax professional. Information gathered from internet links. Anything dated in June 2019 was posted in prior years and is before the 2019 limits and changes.
