In September 2020 an older client was scammed out of $50,000 in a fake Publisher's Clearing House scam.  No money was recovered and will not be recovered and no insurance was received.  Under the current tax law, personal casualty losses can't be deducted unless its in connection with a federally declared disaster area.  We are in South Carolina which is under a federally declared disaster area due to COVID.  At first glance I was thinking there may be a possibility of taking this loss, but the current Publication 547 on page 17 says: "This expansion does not include those losses attributable to any major disaster which has been declared only by reason of COVID-19."  I'm reading this as to say that my client's casualty loss is not deductible since the declared disaster area was only declared due to COVID.  What does the group think?