S 3497
Shelter Act
Jurisdiction
US Congress
Session
119th Congress (2025-2026)
Last updated at
Jun 14, 2026, 8:44 AM
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Sign in to take action- Introduced
- Passed Senate
- Passed House
- 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. It allows taxpayers to deduct 25% of qualified disaster mitigation expenditures, up to a maximum of $3,750 for individuals and $5,000 for businesses, with an income-based phaseout. The credit is designed to encourage investments in measures like reinforcing roofs, installing flood protection systems, and improving building codes to reduce damage from natural disasters. The legislation also includes provisions for carryforward of unused credits and defines key terms related to qualified expenditures.
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