A Republican bill with 3 Democratic cosponsors · See all 4 cosponsors
Last activity — Referred to the House Committee on Ways and Means.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
This bill amends the Internal Revenue Code of 1986 to provide a tax credit for disaster mitigation expenditures. It introduces a nonrefundable personal credit for individuals making qualified disaster mitigation expenditures on their homes. The bill also establishes a business-related credit for disaster mitigation for certain taxpayers with a place of business. Both credits cover an amount equal to 25 percent of the qualified expenditures, subject to specific annual limitations, cumulative limitations, and income or gross receipts phaseouts. The provisions apply to taxable years beginning after December 31, 2025.
Yes· 3 of 9
- Scored +5
Does this cut taxes for middle-income families?
The bill provides a 25 percent tax credit for individuals to offset the costs of disaster mitigation expenditures.
- Scored +5
Does this cut taxes for small businesses?
The bill provides a tax credit of up to $5,000 for qualified disaster mitigation expenditures made at a place of business.
- Scored +5
Does this make it easier to run a small business?
The bill offers a specific tax credit to help businesses pay for disaster resilience improvements.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Assistance for Home Improvements: Section 2 allows individuals a tax credit equal to 25 percent of qualified disaster mitigation expenditures, such as improving roof strength, creating secondary water barriers, protecting openings from wind-borne debris, and installing storm shelters or safe rooms. This helps people make their homes safer against natural disasters.
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Support for Businesses: Section 3 provides a business-related disaster mitigation credit equal to 25 percent of qualified disaster mitigation expenditures for places of business, with a maximum credit of $5,000. This assists business owners in protecting their properties from natural hazards.
Potential Negative Impacts for People
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Income Restrictions on Personal Credits: Section 2 reduces the personal tax credit amount for individuals whose adjusted gross income exceeds $100,000, eventually phasing it out entirely. This means higher-earning individuals will receive less or no financial assistance for securing their homes against disasters.
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Exclusion of Government-Funded Expenses: Section 2 specifies that qualified disaster mitigation expenditures do not include any expenses paid, funded, or reimbursed by a federal, state, or local government entity. People cannot claim this tax credit for any disaster work that is already publicly funded.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Economy And Finance
- Does this make it easier to run a small business? — The bill offers a specific tax credit to help businesses pay for disaster resilience improvements. Does this cut taxes for middle-income families? — The bill provides a 25 percent tax credit for individuals to offset the costs of disaster mitigation expenditures. Does this cut taxes for small businesses? — The bill provides a tax credit of up to $5,000 for qualified disaster mitigation expenditures made at a place of business.
- Demographic And Interest Groups
- Would business owners be better off under this? — The bill provides a specific tax credit for business owners to perform disaster mitigation at their place of business. Would middle-income households be better off under this? — The bill provides tax credits for home improvements that are subject to income thresholds. Would households on low incomes be better off under this? — The bill includes income-based phaseouts that favor those with lower adjusted gross incomes.
- Environment Energy And Infrastructure
- Does this better protect air, water and wildlife? — The bill encourages investments in infrastructure meant to mitigate natural disasters like floods and fires. Does this improve help for people hit by a disaster? — The bill complements FEMA assistance by providing tax credits for proactive disaster mitigation.
- Social Issues And Justice
- Does this make housing cost less? — The bill helps homeowners protect their dwellings against natural hazards through tax credits.
- 9/24/2026
- 1 Cosponsor added.
- 12/16/2025
- Referred to the House Committee on Ways and Means.
- 3 Cosponsors added.
- Introduced in House
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Josh GottheimerDemocrat · New Jersey
Carlos GimenezRepublican · Florida
Scott PetersDemocrat · California
Brittany PettersenDemocrat · Colorado