Was the $7806 deductible I paid to replace my pool equipment that was demolished during a tornado tax deductible?

[KeshaH]

It depends. 

For tax years 2018–2025, you can only deduct casualty losses on personal property if they are the result of a federally declared disaster area. Only the amount that exceeds 10% of your adjusted gross income is deductible.

You can still deduct casualty losses on business property.

For reference, see:

- Publication 547

- Casualty loss deduction limits

- What if I have property that was lost or damaged?