H.R. 3925 117th Congress House

SHELTER Act

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

Introduced: June 16, 2021 Introduced by: Gus M. Bilirakis Republican · Florida See on congress.gov

Taxation Income tax creditsNatural disastersResidential rehabilitation and home repair

Everywhere this bill has been 2 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Jun 16, 2021

Referred to the House Committee on Ways and Means.

Jun 16, 2021

Introduced in House

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Latest action June 16, 2021

Referred to the House Committee on Ways and Means.

Plain-English summary Congressional Research Service

SHELTER Act

This bill allows a tax credit to individuals and businesses for disaster mitigation expenditures. The allowable amount of such credit is 25% of the mitigation expenditures, up to $5,000 in any taxable year.

Related & companion bills 2

Bill text 1 version

Introduced in House Formatted Text PDF Formatted XML

Source documents hosted by congress.gov.

Committees of jurisdiction 1

Ways and Means Committee
House of Representatives

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APA

U.S. Congress. (2026). H.R. 3925: SHELTER Act. 117th Congress. Open America. https://openamerica.io/bill/117-HR-3925/

MLA

"H.R. 3925: SHELTER Act." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-HR-3925/.

Bluebook (legal)

H.R. 3925, 117th Cong. (2026), https://openamerica.io/bill/117-HR-3925/.

Markdown link

[H.R. 3925: SHELTER Act](https://openamerica.io/bill/117-HR-3925/)