Revenue Procedure 2017-60 was issued in 2017. Tax laws change

Limitation on personal casualty and theft
losses. For tax years 2018 through 2025, if
you are an individual, casualty or theft losses of
personal-use property are deductible only if the
loss is attributable to a federally declared
disaster. Personal casualty and theft losses
attributable to a federally declared disaster are
subject to the $500 per casualty limitation.