Summary: H.R.2836 — 115th Congress (2017-2018)All Information (Except Text)

There is one summary for H.R.2836. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (06/08/2017)

Strengthening Homes and Eliminating Liabilities Through Encouraging Readiness Act or the SHELTER Act

This bill amends the Internal Revenue Code to allow individual and business taxpayers a tax credit for 25% of their qualified hurricane and tornado mitigation property expenditures up to $5,000 for any taxable year. The bill defines such expenditures as expenditures in a dwelling unit or place of business for property to improve the strength of a roof deck attachment, create a secondary water barrier, improve the durability of a roof covering, brace gable-end walls, reinforce the connections between a roof and supporting wall, protect against windborne debris, or protect exterior doors and garages.