118th Congress · HOUSE BILLBILL

H.R. 4305Shelter Act

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

Taxation
Introduced Jun 22, 2023
Last action Jun 22, 2023
Pipeline · Bill → Law
Step 1
Introduced
Jun 22, 2023
Step 2
Referred
Jun 22, 2023
Ways & Means
Step 3
Committee
Step 4
House floor
Step 5
Senate
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary

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.

Provisions · 3 sectionsIntroduced in House
Timeline · 2 actions
Jun 22, 2023
Introduced in House
Jun 22, 2023
Referred to the House Committee on Ways and Means.