HR 4305
118th Congress
House
Taxation
Shelter Act
Introduced: June 22, 2023
Introduced by:
Salazar, Maria Elvira
Republican
· Florida
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 22, 2023
Referred to the House Committee on Ways and Means.
Jun 22, 2023
Introduced in House
Plain-English summary
Shelter Act
This bill allows individual and business taxpayers a new tax credit for 25% of qualified disaster mitigation expenditures. The credit is limited to $2,500 and $5,000 for individual taxpayers and business taxpayers respectively.
The bill defines qualified disaster mitigation expenditures to include expenditures to modify or improve a dwelling unit located in an area in which a federal natural disaster declaration has been made within the preceding five-year period.
What's happening now
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1