# 119-s-35: Homeowners Premium Tax Reduction Act of 2025

119-s-35, Homeowners Premium Tax Reduction Act of 2025, is a 119th Congress bill sponsored by Sen. Scott, Rick [R-FL] (R-FL); status introduced; PRIA reads it as touching household money (as of 2026-09-03).

- Canonical: https://policyrisk.com/legislation/119-s-35
- As of: 2026-09-03
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-35
- Congress: 119
- Title: Homeowners Premium Tax Reduction Act of 2025
- Status: introduced
- Introduced: 2025-01-08
- Sponsor: Sen. Scott, Rick [R-FL] (R-FL)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-03

## Summary

**An above-the-line deduction for homeowners insurance premiums** would let individual taxpayers deduct up to $10,000 a year for annual homeowners insurance on their principal residence. - Homeowners and families: Lowers taxable income and can reduce tax bills for individuals who pay homeowners insurance on their main home. - Tax calculation effect: The deduction is claimed in adjusted gross income so it directly reduces AGI and the taxable income reported on tax returns. - Scope and timing: The benefit is per taxpayer, tied to the tax code definition of "principal residence," and would apply for taxable years ending after enactment.

## Provisions PRIA read

- Tax Deduction for Homeowners' Insurance: benefit, high. If enacted, you would be able to deduct up to $10,000 in homeowners insurance premiums you pay for your main home each year. The deduction would be above the line, so it would lower your adjusted gross income before other tax calculations. It would only apply to insurance on your principal residenc…

## Related bills

- 119-s-2120: Older Americans Act Reauthorization Act of 2025
- 119-s-1541: SHIPS for America Act of 2025
- 119-s-1748: Kids Online Safety Act
- 119-s-4782: ReportScams.gov Act
- 119-s-4280: SAFE Act
- 119-s-690: Overdose RADAR Act

## Sources
- [119-s-35 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/35)

## Related
- [119-s-2120: Older Americans Act Reauthorization Act of 2025](https://policyrisk.com/legislation/119-s-2120)
- [119-s-1541: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-s-1541)
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-4782: ReportScams.gov Act](https://policyrisk.com/legislation/119-s-4782)
- [119-s-4280: SAFE Act](https://policyrisk.com/legislation/119-s-4280)
- [119-s-690: Overdose RADAR Act](https://policyrisk.com/legislation/119-s-690)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-35 (as of 2026-09-03).