# 119-hr-6763: Shelter Act

119-hr-6763, Shelter Act, is a 119th Congress bill sponsored by Rep. Salazar, Maria Elvira [R-FL-27] (R-FL); status introduced; PRIA reads it as touching household money (as of 2026-09-26).

- Canonical: https://policyrisk.com/legislation/119-hr-6763
- As of: 2026-09-26
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-6763
- Congress: 119
- Title: Shelter Act
- Status: introduced
- Introduced: 2025-12-16
- Sponsor: Rep. Salazar, Maria Elvira [R-FL-27] (R-FL)
- Cosponsors: 4
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-26

## Summary

**Creates disaster-mitigation tax credits to encourage homeowners and businesses to make resilience upgrades.** This bill would add a 25% personal credit for qualified household mitigation work and a separate business credit with its own limits and rules. - Homeowners and families would get a nonrefundable personal credit equal to 25% of qualifying mitigation expenditures, capped at $3,750 per taxpayer each year. The credit has a per-dwelling cumulative limit and limited carryforward for unused amounts. - Businesses could claim a parallel credit for place-of-business mitigation, limited to $5,000 and phased out for larger firms based on average receipts. The business rules mirror the homeowner rules on eligible work, documentation, and no double-claiming. - Credits apply only to U.S. and territorial properties tied to FEMA hazard-mitigation assistance or federal disaster declarations in the prior five years and to designated community resilience zones. Projects must meet recent consensus-based codes and standards, include labor and inspection costs, not be reimbursed by government, and documentation is required; the rules would apply to tax years beginning after December 31, 2025.

## Cosponsors (4)

- Rep. Gottheimer, Josh [D-NJ-5] (D-NJ), 2026-09-24T00:00:00.000Z
- Rep. Pettersen, Brittany [D-CO-7] (D-CO), 2025-12-16T00:00:00.000Z
- Rep. Gimenez, Carlos A. [R-FL-28] (R-FL), 2025-12-16T00:00:00.000Z
- Rep. Peters, Scott H. [D-CA-50] (D-CA), 2025-12-16T00:00:00.000Z

## Provisions PRIA read

- Home tax credit for disaster fixes: benefit, high. This bill would create a nonrefundable tax credit equal to 25% of qualifying disaster-mitigation spending on your home. The credit would be limited to $3,750 per taxpayer each year, or $7,500 on a joint return, and each dwelling could receive up to $15,000 total for years after December 31, 2025. T…
- Business credit for disaster upgrades: benefit, high. This bill would create a business tax credit equal to 25% of qualifying disaster-mitigation spending at your place of business. The credit would be capped at $5,000 per year and would shrink for larger firms under a statutory phaseout based on average gross receipts over the prior three years. The…

## Related bills

- 119-hr-6644: 21st Century ROAD to Housing Act
- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-4206: CONNECT for Health Act of 2025
- 119-hr-9211: Jewish American Security Act
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act
- 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act

## Sources
- [119-hr-6763 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/6763)

## Related
- [119-hr-6644: 21st Century ROAD to Housing Act](https://policyrisk.com/legislation/119-hr-6644)
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-4206: CONNECT for Health Act of 2025](https://policyrisk.com/legislation/119-hr-4206)
- [119-hr-9211: Jewish American Security Act](https://policyrisk.com/legislation/119-hr-9211)
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-6763 (as of 2026-09-26).