I 
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 Representa-
tives 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 DIS-
ASTER MITIGATION EXPENDITURES. 
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986, as amended by section 70411 of Public Law 119– 
VerDate Sep 11 2014 
03:07 Jan 06, 2026
Jkt 069200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H6763.IH
H6763
ssavage on LAPJG3WLY3PROD with BILLS
21, is amended by inserting after section 25F the fol-
lowing new section: 
‘‘SEC. 25G. DISASTER MITIGATION EXPENDITURES. 
‘‘(a) ALLOWANCE OF CREDIT.— 
‘‘(1) IN
GENERAL.—In the case of an indi-
vidual, there shall be allowed as a credit against the 
tax imposed by this chapter for the taxable year an 
amount equal to 25 percent of the qualified disaster 
mitigation expenditures made by the taxpayer during 
such taxable year. 
‘‘(2) ANNUAL
LIMITATION.—Subject to sub-
section (b), the credit allowed to a taxpayer under 
paragraph (1) for any taxable year shall not exceed 
$3,750 (or, in the case of a joint return, $7,500). 
‘‘(3) CUMULATIVE LIMITATION PER QUALIFIED 
DWELLING
UNIT.—Subject to subsection (b), the 
credit allowed under paragraph (1) with respect to 
a qualified dwelling unit of the taxpayer for any tax-
able year shall not exceed the excess (if any) of 
$15,000 over the aggregate credits allowed under 
such paragraph with respect to such qualified dwell-
ing unit for all prior taxable years ending after De-
cember 31, 2025. 
‘‘(b) INCOME PHASEOUT.— 
VerDate Sep 11 2014 
03:07 Jan 06, 2026
Jkt 069200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H6763.IH
H6763
ssavage on LAPJG3WLY3PROD with BILLS
‘‘(1) IN GENERAL.—The amount of the credit 
allowed under subsection (a)(1) for the taxable year 
shall be reduced (but not below zero) by an amount 
which bears the same ratio to the amount under 
such subsection as— 
‘‘(A) the amount (not less than zero) equal 
to the adjusted gross income of the taxpayer for 
such taxable year minus $100,000, bears to 
‘‘(B) $50,000. 
‘‘(2) INFLATION ADJUSTMENT.—In the case of 
any taxable year after 2026, each of the dollar 
amounts under paragraph (1) shall be increased by 
an amount equal to— 
‘‘(A) such dollar amount, multiplied by 
‘‘(B) the cost-of-living adjustment deter-
mined under section 1(f)(3) for the calendar 
year in which the taxable year begins, deter-
mined by substituting ‘calendar year 2025’ for 
‘calendar year 2016’ in subparagraph (A)(ii) 
thereof. 
‘‘(3) ROUNDING.—If any reduction determined 
under paragraph (1) is not a multiple of $50, or any 
increase under paragraph (2) is not a multiple of 
$50, such amount shall be rounded to the nearest 
multiple of $50. 
VerDate Sep 11 2014 
03:07 Jan 06, 2026
Jkt 069200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H6763.IH
H6763
ssavage on LAPJG3WLY3PROD with BILLS
‘‘(4) JOINT RETURN.—If a joint return is filed 
by the taxpayer for the taxable year, for purposes of 
determining the amount of any reduction under 
paragraph (1) for such taxable year, the dollar 
amounts under such paragraph (after application of 
paragraphs (2) and (3)) shall be doubled. 
‘‘(c) DEFINITIONS.—For purposes of this section— 
‘‘(1) QUALIFIED
DISASTER
MITIGATION
EX-
PENDITURE.— 
‘‘(A) IN
GENERAL.—Subject to subpara-
graphs (B) and (C), the term ‘qualified disaster 
mitigation expenditure’ means an expenditure 
relating to a qualified dwelling unit— 
‘‘(i) for property to— 
‘‘(I) improve the strength of a 
roof deck attachment, 
‘‘(II) create a secondary water 
barrier to prevent water intrusion or 
mitigate against potential water intru-
sion from wind-driven rain, 
‘‘(III) improve the durability, im-
pact resistance (not less than class 3 
or 4 rating), or fire resistance (not 
less than class A rating) of a roof cov-
ering, 
VerDate Sep 11 2014 
03:07 Jan 06, 2026
Jkt 069200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H6763.IH
H6763
ssavage on LAPJG3WLY3PROD with BILLS
‘‘(IV) brace gable-end walls, 
‘‘(V) reinforce the connection be-
tween a roof and supporting wall, 
‘‘(VI) protect openings from pen-
etration by wind-borne debris, 
‘‘(VII) protect exterior doors and 
garages from natural hazards, 
‘‘(VIII) complete measures con-
tained in the publication of the Fed-
eral Emergency Management Agency 
entitled ‘Wind Retrofit Guide for Res-
idential Buildings’ (P–804), 
‘‘(IX) elevate the qualified dwell-
ing unit, as well as utilities, machin-
ery, or equipment, above the base 
flood elevation or other applicable 
minimum elevation requirement, 
‘‘(X) seal walls in the basement 
of the qualified dwelling unit using 
waterproofing compounds, or 
‘‘(XI) protect propane tanks or 
other external fuel sources, 
‘‘(ii) to install— 
‘‘(I) check valves to prevent flood 
water from backing up into drains, 
VerDate Sep 11 2014 
03:07 Jan 06, 2026
Jkt 069200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H6763.IH
H6763
ssavage on LAPJG3WLY3PROD with BILLS
‘‘(II) 
flood 
vents, 
breakaway 
walls or open lattice for homes located 
in V zones, 
‘‘(III) a stormwater drainage sys-
tem or improve an existing system, 
‘‘(IV) natural or nature-based 
features for flood control, including 
living shorelines, 
‘‘(V) roof coverings, sheathing, 
flashing, roof and attic vents, eaves, 
or gutters that conform to ignition-re-
sistant construction standards, 
‘‘(VI) wall components for wall 
assemblies that conform to ignition-re-
sistant construction standards, 
‘‘(VII) a wall-to-foundation an-
chor or connector, or a shear transfer 
anchor or connector, 
‘‘(VIII) wood structural panel 
sheathing for strengthening cripple 
walls, 
‘‘(IX) anchorage of the masonry 
chimney to the framing, 
‘‘(X) prefabricated lateral resist-
ing systems, 
VerDate Sep 11 2014 
03:07 Jan 06, 2026
Jkt 069200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H6763.IH
H6763
ssavage on LAPJG3WLY3PROD with BILLS
‘‘(XI) a standby generator sys-
tem consisting of a standby generator 
and an automatic transfer switch, 
‘‘(XII) a storm shelter that meets 
the design and construction standards 
established by the International Code 
Council and the National Storm Shel-
ter Association (ICC–500), or a safe 
room that satisfies the criteria con-
tained in— 
‘‘(aa) the publication of the 
Federal Emergency Management 
Agency entitled ‘Safe Rooms for 
Tornadoes and Hurricanes’ (P– 
361), or 
‘‘(bb) the publication of the 
Federal Emergency Management 
Agency entitled ‘Taking Shelter 
from the Storm’ (P–320), 
‘‘(XIII) a lightning protection 
system, 
‘‘(XIV) exterior walls, doors, win-
dows, or other exterior dwelling unit 
elements that conform to ignition-re-
sistant construction standards, 
VerDate Sep 11 2014 
03:07 Jan 06, 2026
Jkt 069200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6201
E:\BILLS\H6763.IH
H6763
ssavage on LAPJG3WLY3PROD with BILLS
‘‘(XV) exterior deck or fence 
components that conform to ignition- 
resistant construction standards, 
‘‘(XVI) structure-specific water 
hydration systems, including fire miti-
gation systems such as interior and 
exterior sprinkler systems, 
‘‘(XVII) water capture and deliv-
ery systems to accommodate drought 
events or to decrease water use, in-
cluding the design of such systems, 
‘‘(XVIII) flood openings for fully 
enclosed areas below the lowest floor 
of the dwelling unit, 
‘‘(XIX) lateral bracing for wall 
elements, foundation elements, and 
garage doors or other large openings 
to resist seismic loads, or 
‘‘(iii) automatic shutoff valves for 
water and gas lines, or 
‘‘(I) for services or equipment 
to— 
‘‘(aa) create buffers around 
the 
qualified 
dwelling 
unit 
through the removal or reduction 
VerDate Sep 11 2014 
03:07 Jan 06, 2026
Jkt 069200
PO 00000
Frm 00008
Fmt 6652
Sfmt 6201
E:\BILLS\H6763.IH
H6763
ssavage on LAPJG3WLY3PROD with BILLS
of flammable vegetation, includ-
ing vertical clearance of tree 
branches, 
‘‘(bb) create buffers around 
the dwelling unit through— 
‘‘(AA) the removal of 
exterior deck or fence com-
ponents 
or 
ignition-prone 
landscape features, or 
‘‘(BB) replacement of 
the components or features 
described in item (aa) with 
components or features that 
conform to ignition-resistant 
construction standards, 
‘‘(cc) perform fire mainte-
nance procedures identified by 
the Federal Emergency Manage-
ment Agency or the United 
States Forest Service, including 
fuel management techniques such 
as creating fuel and fire breaks, 
‘‘(dd) 
replace 
flammable 
vegetation with less flammable 
species, or 
VerDate Sep 11 2014 
03:07 Jan 06, 2026
Jkt 069200
PO 00000
Frm 00009
Fmt 6652
Sfmt 6201
E:\BILLS\H6763.IH
H6763
ssavage on LAPJG3WLY3PROD with BILLS