Shelter Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 6763 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 6763 To amend the Internal Revenue Code of 1986 to provide a credit against tax for disaster mitigation expenditures. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES December 16, 2025 Ms. Salazar (for herself, Ms. Pettersen, Mr. Gimenez, and Mr. Peters) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to provide a credit against tax for disaster mitigation expenditures. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Shelter Act''. SEC. 2. NONREFUNDABLE PERSONAL CREDIT FOR DISASTER MITIGATION EXPENDITURES. (a) In General.--Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986, as amended by section 70411 of Public Law 119-21, is amended by inserting after section 25F the following new section: ``SEC. 25G. DISASTER MITIGATION EXPENDITURES. ``(a) Allowance of Credit.-- ``(1) In general.--In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 25 percent of the qualified disaster mitigation expenditures made by the taxpayer during such taxable year. ``(2) Annual limitation.--Subject to subsection (b), the credit allowed to a taxpayer under paragraph (1) for any taxable year shall not exceed $3,750 (or, in the case of a joint return, $7,500). ``(3) Cumulative limitation per qualified dwelling unit.-- Subject to subsection (b), the credit allowed under paragraph (1) with respect to a qualified dwelling unit of the taxpayer for any taxable year shall not exceed the exces