# 119-s-3497: Shelter Act

119-s-3497, Shelter Act, is a 119th Congress bill sponsored by Sen. Bennet, Michael F. [D-CO] (D-CO); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-s-3497
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-3497
- Congress: 119
- Title: Shelter Act
- Status: introduced
- Introduced: 2025-12-16
- Sponsor: Sen. Bennet, Michael F. [D-CO] (D-CO)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**This bill would create disaster mitigation tax credits** to help homeowners and businesses pay to make buildings safer from floods, wind, and wildfires. It focuses on tax relief for specific resilience upgrades and tied eligibility rules.

## Cosponsors (1)

- Sen. Cassidy, Bill [R-LA] (R-LA), 2025-12-16T00:00:00.000Z

## Provisions PRIA read

- Homeowner disaster mitigation credit: benefit, high. You would be able to claim a nonrefundable tax credit equal to 25% of qualifying disaster mitigation costs for your home. The credit would be limited to $3,750 per year for single filers and $7,500 for joint filers, and no more than $15,000 could be claimed for one dwelling counting years after Dec…
- Business disaster mitigation credit: mixed, high. Your business would be able to claim a tax credit equal to 25% of qualifying disaster mitigation costs for a qualifying place of business. The credit would be limited to $5,000 per taxable year. The credit would be reduced by a formula based on your three-year average gross receipts that phases out…

## Related bills

- 119-s-4744: Take Care of America’s Veterans Act
- 119-s-2120: Older Americans Act Reauthorization Act of 2025
- 119-s-5071: Children's Safe Welcome Act of 2026
- 119-s-5022: Cannabis Administration and Opportunity Act
- 119-s-1748: Kids Online Safety Act
- 119-s-5283: Momnibus Act

## Sources
- [119-s-3497 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/3497)

## Related
- [119-s-4744: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-s-4744)
- [119-s-2120: Older Americans Act Reauthorization Act of 2025](https://policyrisk.com/legislation/119-s-2120)
- [119-s-5071: Children's Safe Welcome Act of 2026](https://policyrisk.com/legislation/119-s-5071)
- [119-s-5022: Cannabis Administration and Opportunity Act](https://policyrisk.com/legislation/119-s-5022)
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-5283: Momnibus Act](https://policyrisk.com/legislation/119-s-5283)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-3497 (as of 2026-04-21).