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<BillSummaries>
<item congress="113" measure-type="s" measure-number="2835" measure-id="id113s2835" originChamber="SENATE" orig-publish-date="2014-09-17" update-date="2014-10-21">
<title>Storm Shelter Affordability Act of 2014</title>
<summary summary-id="id113s2835v00" currentChamber="SENATE" update-date="2014-10-21">
<action-date>2014-09-17</action-date>
<action-desc>Introduced in Senate</action-desc>
<summary-text><![CDATA[<p>Storm Shelter Affordability Act of 2014 - Amends the Internal Revenue Code to allow an individual taxpayer a refundable tax credit, through December 31, 2017,&nbsp;for the lesser of 50% of&nbsp;qualified storm shelter costs or $1,000. Requires such a storm shelter to be placed on property adjacent to a dwelling unit owned by the taxpayer. </p>]]></summary-text>
</summary>
</item>
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<dc:language>EN</dc:language>
<dc:rights>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.</dc:rights>
<dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
<dc:description>This file contains bill summaries 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.</dc:description>
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