Ideally, restitution should not be deductible, but it is. My understanding is that that's a pretty recent development, meaning it doesn't have to be so, and if

Ideally, restitution should not be deductible, but it is. My understanding is that that's a pretty recent development, meaning it doesn't have to be so, and if it's undesirable, it can be changed. I think looking at it specifically from the angle of environmental disasters isn't useful or appropriate.