- Stage
- In committee
- Started in
- Senate
- Sponsors
- 2
- Latest action
- Dec 16, 2025
What it does
The Shelter Act would create a nonrefundable tax credit for individuals who make qualified disaster mitigation expenditures on their primary dwelling, allowing a credit of 25% of such expenses, subject to annual and cumulative limits. The credit is phased out for taxpayers with adjusted gross income above $100,000, completely eliminated at $150,000 for single filers (doubled for joint returns), and adjusted for inflation after 2026. Qualified expenditures include a wide range of hazard-resistant improvements—such as roof reinforcements, flood barriers, wildfire defenses, and storm shelters—provided they meet recognized standards, are not government-funded, and are located in areas with…
No official summary is available here. This one was written by AI from the bill’s text.
Where it stands
Introduced (Done)
Committee (Current step)
Floor (Not started)
Law (Not started)
What moved
Who is involved
Sponsors
The lawmakers who put their names on it, lead sponsors first.
In the news
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Where it goes next
While a bill can still move, the questions are about people and money.