Shelter Act

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 6763 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 6763 To amend the Internal Revenue Code of 1986 to provide a credit against tax for disaster mitigation expenditures. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES December 16, 2025 Ms. Salazar (for herself, Ms. Pettersen, Mr. Gimenez, and Mr. Peters) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to provide a credit against tax for disaster mitigation expenditures. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Shelter Act''. SEC. 2. NONREFUNDABLE PERSONAL CREDIT FOR DISASTER MITIGATION EXPENDITURES. (a) In General.--Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986, as amended by section 70411 of Public Law 119-21, is amended by inserting after sectio…