3.0.0 3462 2022-11-01T13:50:54Z 2022-11-01T13:50:54Z House HR 2019-06-25 116 [Congressional Record Volume 165, Number 107 (Tuesday, June 25, 2019)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. BILIRAKIS:H.R. 3462.Congress has the power to enact this legislation pursuantto the following:The constitutional authority to law and collect Taxes,Duties, Imposts and Excises as enumerated in Article I,Section 8, Clause 1 of the United States Constitution.[Page H5167]]]> hswm00 Ways and Means Committee House Standing Referred to 2019-06-25T14:03:00Z SHELTER Act 116 1958 S 2019-06-25 Read twice and referred to the Committee on Finance. Identical bill CRS 2019-06-25 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2019-06-25 Introduced in House IntroReferral Intro-H 9 Library of Congress 2019-06-25 Introduced in House IntroReferral 1000 9 Library of Congress B001257 Rep. Bilirakis, Gus M. [R-FL-12] Gus Bilirakis R FL M. 12 N C001111 Rep. Crist, Charlie [D-FL-13] Charlie Crist D FL 13 2019-06-25 True G000583 Rep. Gottheimer, Josh [D-NJ-5] Josh Gottheimer D NJ 5 2019-12-13 False L000591 Rep. Luria, Elaine G. [D-VA-2] Elaine Luria D VA G. 2 2020-06-18 False T000193 Rep. Thompson, Bennie G. [D-MS-2] BENNIE THOMPSON D MS 2 2020-10-23 False Taxation Income tax credits Natural disasters Residential rehabilitation and home repair Taxation 00 2019-06-25 Introduced in House 2019-09-18T19:44:18Z 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.

]]> SHELTER Act Display Title SHELTER Act Official Title as Introduced To amend the Internal Revenue Code of 1986 to provide a credit against tax for disaster mitigation expenditures. Introduced in House IH Short Title(s) as Introduced SHELTER Act Introduced in House IH Introduced in House 2019-06-25T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116hr3462ih/xml/BILLS-116hr3462ih.xml 2019-06-25 Referred to the House Committee on Ways and Means. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.