Lets homeowners and businesses get tax credits for making properties safer from natural disasters.
The Shelter Act would create new tax credits to help individuals and businesses pay for upgrades that protect their properties from natural disasters. Homeowners could get a credit for 25% of costs, up to $3,750 per year, while businesses could get up to $5,000. This would make it easier for people to afford improvements like stronger roofs or storm shelters, starting in 2026.
Today, there are no specific federal tax credits for individuals or businesses to help pay for upgrades that protect against natural disasters. If this bill becomes law, starting in 2026, individuals could get a tax credit for 25% of their costs, up to $3,750 per year (or $7,500 for joint filers), with a $15,000 lifetime cap per home. Businesses could get a tax credit for 25% of their costs, up to $5,000 per year, for similar upgrades to their workplaces.
S 3497 · 119th Congress · December 16, 2025 · AI Summary by gemini-2.5-flash · 9/10
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4 filings mentioned this bill
Amounts reflect total quarterly lobbying spend reported to the Senate, not bill-specific spending. Source: Senate LDA filings.