S 2835 · 113th Congress · Taxation

Storm Shelter Affordability Act of 2014

Introduced 2014-09-17· Sponsored by Sen. Pryor, Mark L. [D-AR]· Senate

Bill Progress

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Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Read twice and referred to the Committee on Finance.(2014-09-17)

Plain Language Summary

[AI summary unavailable — showing source text] Storm Shelter Affordability Act of 2014 - Amends the Internal Revenue Code to allow an individual taxpayer a refundable tax credit, through December 31, 2017, for the lesser of 50% of qualified storm shelter costs or $1,000. Requires such a storm shelter to be placed on property adjacent to a dwelling unit owned by the taxpayer.…

Summarized by Claude AI · Non-partisan · For informational purposes only