S. 1805 · 117th Congress

SHELTER Act

Stage
In committee
Introduced
2021-05-25
Latest action
2021-05-25 · Introduced in Senate

Summary

SHELTER Act

This bill allows a tax credit to individuals and businesses for disaster mitigation expenditures. The allowable amount of such credit is 25% of the mitigation expenditures, up to $5,000 in any taxable year.