S. 2835 · 113th Congress
Storm Shelter Affordability Act of 2014
- Stage
- In committee
- Sponsor
- Mark Pryor
- Introduced
- 2014-09-17
- Latest action
- 2014-09-17 · Introduced in Senate
Summary
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.