What does Preamble of Shelter Act do?

This bill proposes to amend the Internal Revenue Code of 1986. The proposed amendment would establish a tax credit for disaster mitigation expenditures.

What does SHORT TITLE. of Shelter Act do?

This bill is formally titled the Shelter Act.

What does NONREFUNDABLE PERSONAL CREDIT FOR DISASTER MITIGATION of Shelter Act do?

This section introduces a nonrefundable personal credit for disaster mitigation expenditures. The credit is 25% of qualified disaster mitigation expenditures made by the taxpayer during the taxable year. The credit is limited to $3,750 ($7,500 for joint returns) per taxable year and $15,000 per qualified dwelling unit. The credit is subject to income phaseout, with the amount reduced by an amount that bears the same ratio to the amount under subsection (a)(1) as the adjusted gross income of the taxpayer minus $100,000 bears to $50,000. The section defines qualified disaster mitigation expenditures, including expenditures for property and services to improve the strength and resilience of a dwelling unit.

What does BUSINESS-RELATED CREDIT FOR DISASTER MITIGATION. of Shelter Act do?

This section amends the Internal Revenue Code of 1986 to add a disaster mitigation credit. The credit is 25% of qualified disaster mitigation expenditures made by the taxpayer during the taxable year. The maximum credit is $5,000, with a phaseout for taxpayers with average gross receipts over $5,000,000. The credit applies to taxable years beginning after December 31, 2025. Expenditures must be for a place of business in the US or a US territory, in an area with a Federal natural disaster declaration or hazard mitigation assistance.

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Shelter Act

Last updated: 12/16/2025 · Introduced: 12/16/2025

Author: Maria Salazar (R-FL)

TL;DR (AI)

This bill creates a new nonrefundable personal tax credit of up to $3,750 (or $7,500 for joint filers) for homeowners who make qualified disaster mitigation improvements to their dwelling.
The bill establishes a business tax credit of up to $5,000 for businesses that invest in disaster mitigation improvements to their U.S. places of business located in federally declared disaster areas.
Both the personal and business credits cover 25% of qualified disaster mitigation expenditures, with income and revenue-based phaseout limitations.

119th Congressin committeeOfficial page

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Other Sections

Includes provisions on preamble, short title., and 2 more.

4 sections

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