I 
119TH CONGRESS 
1ST SESSION H. R. 4494 
To amend the Internal Revenue Code of 1986 to provide an above-the- 
line deduction for flood insurance premiums. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 17, 2025 
Mr. DONALDS 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 
an above-the-line deduction for flood insurance premiums. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Flood Insurance Relief 
Act’’. 
SEC. 2. DEDUCTION FOR FLOOD INSURANCE PREMIUMS. 
(a) ALLOWANCE OF DEDUCTION.— 
(1) IN GENERAL.—Part VII of subchapter B of 
chapter 1 of the Internal Revenue Code of 1986, (as 
amended by Public Law 119–21) is amended by re-
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designating section 226 as section 227 and inserting 
after section 225 the following new section: 
‘‘SEC. 226. FLOOD INSURANCE PREMIUMS. 
‘‘(a) DEDUCTION ALLOWED.—In the case of an indi-
vidual, there shall be allowed as a deduction qualified flood 
insurance premiums paid or incurred during the taxable 
year with respect to property owned by the taxpayer. 
‘‘(b) LIMITATION.— 
‘‘(1) IN
GENERAL.—Subsection (a) shall not 
apply with respect to any taxpayer whose adjusted 
gross income for the taxable year exceeds $200,000 
($400,000 in the case of a joint return). 
‘‘(2) APPLICATION.—For purposes of para-
graph (1), the adjusted gross income of the taxpayer 
shall be determined— 
‘‘(A) after application of sections 86, 135, 
137, 219, 221, and 469, and 
‘‘(B) without regard to this section. 
‘‘(c) QUALIFIED FLOOD INSURANCE PREMIUMS.— 
For purposes of this section, the term ‘qualified flood in-
surance premiums’ means— 
‘‘(1) any chargeable risk premium for flood in-
surance coverage under the program established 
under the National Flood Insurance Act of 1968 (42 
U.S.C. 4001 et seq.) or for coverage under private 
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flood insurance, as defined in section 102(b) of the 
Flood Disaster Protection Act of 1973 (42 U.S.C. 
4012a(b)), 
‘‘(2) any Federal Policy Fee, as defined in Ap-
pendix A(1) to part 61 of title 44, Code of Federal 
Regulations, or any successor regulation, 
‘‘(3) any surcharge described in the matter 
after and below paragraph (4)(D) of section 1304(b) 
of the National Flood Insurance Act of 1968 (42 
U.S.C. 4011(b)), and 
‘‘(4) any premium surcharge under section 
1308A of the National Flood Insurance Act of 1968 
(42 U.S.C. 4015a).’’. 
(2) CLERICAL AMENDMENT.—The table of sec-
tions for part VII of subchapter B of chapter 1 of 
such Code (as amended by Public Law 119–21) is 
amended by redesignating the item relating to sec-
tion 226 as relating to section 227 and by inserting 
after the item relating to section 225 the following 
new item: 
‘‘Sec. 226. Flood insurance premiums.’’. 
(b) DEDUCTION ALLOWED
IN DETERMINING AD-
JUSTED GROSS INCOME.—Section 62(a) of the Internal 
Revenue Code of 1986 is amended by inserting after para-
graph (21) the following new paragraph: 
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‘‘(22) FLOOD INSURANCE PREMIUMS.—The de-
duction allowed by section 226.’’. 
(c) CONFORMING AMENDMENTS.— 
(1) Section 74(d)(2)(B) of the Internal Revenue 
Code of 1986 is amended by inserting ‘‘226’’ after 
‘‘221’’. 
(2) Section 86(b)(2)(A) of such Code is amend-
ed by inserting ‘‘226,’’ after ‘‘221,’’. 
(3) Section 135(c)(4)(A) of such Code is 
amended by inserting ‘‘226,’’ after ‘‘221,’’. 
(4) Section 137(b)(3)(A) of such Code is 
amended by inserting ‘‘226’’ after ‘‘221,’’. 
(5) Section 219(g)(3)(A)(ii) of such Code is 
amended by inserting ‘‘226,’’ after ‘‘221,’’. 
(6) Section 221(b)(2)(C)(ii) of such Code is 
amended by inserting ‘‘226,’’ after ‘‘219,’’. 
(7) Section 469(i)(3)(E)(iii) of such Code is 
amended by inserting ‘‘226,’’ after ‘‘221,’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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