S35119th CongressWALLET

Homeowners Premium Tax Reduction Act of 2025

Sponsored By: Senator Scott, Rick [R-FL]

Introduced

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.

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  • 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.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Tax Deduction for Homeowners' Insurance

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 residence as defined under current tax rules (section 121). The change would apply to tax years ending after the law is enacted.

Sponsors & CoSponsors

Sponsor

Scott, Rick [R-FL]

FL • R

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

No roll call votes available for this bill.

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