Summary: S.2835 — 113th Congress (2013-2014)All Information (Except Text)

There is one summary for S.2835. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (09/17/2014)

Storm Shelter Affordability Act of 2014 - Amends the Internal Revenue Code to allow an individual taxpayer a refundable tax credit, through December 31, 2017, for the lesser of 50% of 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.