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HR 4881 111th Congress House

Toxic Drywall Homeowner Relief Act of 2010

Official title: To amend the Internal Revenue Code of 1986 to allow individuals a deduction for costs incurred to remediate the presence of drywall containing elevated levels … Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to allow individuals a deduction for costs incurred to remediate the presence of drywall containing elevated levels of sulphur or strontium in the principal residence of the taxpayer, a deduction for alternative living costs incurred by reason of the need to vacate such residence because of such drywall, and a credit against income tax for the costs of moving to and from the temporary living quarters.

Introduced: May 28, 2010 Introduced by: Wittman, Robert J. Republican · Virginia See on congress.gov
Taxation ChinaHazardous wastes and toxic substancesHomelessness and emergency shelterHousing finance and home ownership
More subjectsShow fewer subjects
Income tax creditsIncome tax deductionsResidential rehabilitation and home repair
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This bill died when the 111th Congress ended
It never became law before the 111th Congress (2009–2010) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 18, 2010
Referred to the House Committee on Ways and Means.
Mar 18, 2010
Introduced in House
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 Latest action March 18, 2010

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Toxic Drywall Homeowner Relief Act of 2010 - Amends the Internal Revenue Code to allow a deduction from gross income for the cost of removing and remediating drywall installed in a principal residence between 2004 and 2009 which is reasonably believed to have been manufactured in China and which contains elevated levels of sulphur or strontium.

Allows an additional deduction for the taxpayer's alternative living costs, and a tax credit of up to $1,000 for the cost of moving from a principal residence to temporary lodging, while drywall in such residence is being evaluated, removed, and replaced.

Terminates the tax deductions and credit allowed by this Act after 2011.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 1 Republican 1
Nye, Glenn
· Jul 19, 2010
 R
Buchanan, Vern
Florida · May 28, 2010
 D
Scott, Robert C. "Bobby"
Virginia · Apr 15, 2010
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4881: Toxic Drywall Homeowner Relief Act of 2010. 111th Congress. Open America. https://openamerica.io/bill/111-HR-4881/
MLA
"H.R. 4881: Toxic Drywall Homeowner Relief Act of 2010." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-4881/.
Bluebook (legal)
H.R. 4881, 111th Cong. (2026), https://openamerica.io/bill/111-HR-4881/.
Markdown link
[H.R. 4881: Toxic Drywall Homeowner Relief Act of 2010](https://openamerica.io/bill/111-HR-4881/)
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