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H.R. 2746: SHELTER Act

Title: SHELTER Act

Introduced: Jun 12, 2015 (114th Congress)

Sponsor: Rep. Gus M. Bilirakis [R-FL12]

Status: Referred to Committee - Referred to the House Committee on Ways and Means.

Summary: Strengthening Homes and Eliminating Liabilities Through Encouraging Readiness Act or the SHELTER Act Amends the Internal Revenue Code to allow individual and business taxpayers a tax credit for 25% of their qualified hurricane and tornado mitigation property expenditures up to $5,000 for any taxable year. Defines such expenditures as expenditures in a dwelling unit or place of business for property to improve the strength of a roof deck attachment, create a secondary water barrier, improve the durability of a roof covering, brace gable-end walls, reinforce the connections between a roof and supporting wall, protect against windborne debris, or protect exterior doors and garages.

Votes

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