HR 2836 115th Congress House

SHELTER Act

Official title: To amend the Internal Revenue Code of 1986 to provide a credit against tax for hurricane and tornado mitigation expenditures.

Introduced: October 5, 2017 Introduced by: Bilirakis, Gus M. Republican · Florida See on congress.gov

Taxation Income tax creditsNatural disastersResidential rehabilitation and home repair

Everywhere this bill has been 4 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Jun 20, 2017

Referred to the Subcommittee on Human Resources.

Jun 8, 2017

Referred to the House Committee on Ways and Means.

Jun 8, 2017

Sponsor introductory remarks on measure. (CR H4715)

Jun 8, 2017

Introduced in House

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Latest action June 20, 2017

Referred to the Subcommittee on Human Resources.

Plain-English summary Congressional Research Service

Strengthening Homes and Eliminating Liabilities Through Encouraging Readiness Act or the SHELTER Act

This bill amends the Internal Revenue Code to allow individual and business taxpayers a tax credit for 25% of their qualified hurricane and tornado mitigation property expenditures up to $5,000 for any taxable year. The bill defines such expenditures as expenditures in a dwelling unit or place of business for property to improve the strength of a roof deck attachment, create a secondary water barrier, improve the durability of a roof covering, brace gable-end walls, reinforce the connections between a roof and supporting wall, protect against windborne debris, or protect exterior doors and garages.

Bill text 1 version