The new Tax Cuts and Jobs Act has eliminated the personal casualty and theft loss deduction for tax years 2018 through 2025, except for casualty losses incurred in a federally-declared disaster area. The deduction for declared disaster area losses are subject to the former $100-per-casualty and 10%-of-AGI limitations.
To answer your question yes the 10% AGI limitation still applies.
(Edited 2/17/19 6:45 pm)
