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HR6763119th CongressWALLET

Shelter Act

Sponsored By: Representative Salazar, Maria Elvira [R-FL-27]

Introduced

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.

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  • 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.

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 2 benefits, 0 costs, 0 mixed.

Home tax credit for disaster fixes

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. The credit would phase down as your adjusted gross income rises above $100,000 for single filers ($200,000 for joint filers) and would carry forward unused amounts for up to five years. Work would have to be in an eligible disaster or FEMA-assisted area, meet consensus building and floodplain standards, not be paid or reimbursed by government, and be documented; the rule would apply to tax years starting after December 31, 2025.

Business credit for disaster upgrades

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 place of business and the work would have to meet the same eligible-area tests, codes, and documentation rules as the home credit, and the same spending could not be used to claim both credits. The rule would apply to tax years starting after December 31, 2025.

Sponsors & CoSponsors

Sponsor

Salazar, Maria Elvira [R-FL-27]

FL • R

Cosponsors

  • Rep. Pettersen, Brittany [D-CO-7]

    CO • D

    Sponsored 12/16/2025

  • Rep. Gimenez, Carlos A. [R-FL-28]

    FL • R

    Sponsored 12/16/2025

  • Rep. Peters, Scott H. [D-CA-50]

    CA • D

    Sponsored 12/16/2025

  • Rep. Gottheimer, Josh [D-NJ-5]

    NJ • D

    Sponsored 9/24/2026

Roll Call Votes

No roll call votes available for this bill.

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