HR 6763
Shelter Act
Jurisdiction
US Congress
Session
119th Congress (2025-2026)
Last updated at
Jun 13, 2026, 4:11 PM
Take action
Sign in to record your position, submit testimony, or contact your legislator.
Sign in to take action- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
Bill overview
The Shelter Act proposes a new tax credit for individuals and businesses to help cover the costs of making their properties more resilient to disasters. Specifically, it creates a 25% nonrefundable personal credit for qualified disaster mitigation expenditures, up to a maximum of $3,750 for individuals and $7,500 for joint returns, with an income-based phaseout. Additionally, it introduces a similar credit for businesses, capped at $5,000, also subject to an income-based phaseout based on average gross receipts. Both credits are designed to incentivize investments in hazard mitigation and are effective starting in 2026.
Sponsors
Official sponsors from legislative records.
Primary sponsor
Cosponsors
Arguments in favor
Reasons to support this legislation.
No arguments in favor have been submitted.
Submit yoursArguments opposed
Reasons to oppose this legislation.
No arguments opposed have been submitted.
Submit yoursRead the latest version inline or switch to a previous version.