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United States · Bill · S

S. 1805 (117th)

SHELTER Act

referredUnited States· United States Congress· EN

Introduced

25 May 2021

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

5 December 2025

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.

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Documents

3 official files

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Sources

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