Disaster Hazard Mitigation Tax Credit
Current understanding
To be populated as evidence accumulates.
Evidence log
- 2026-01-08 — Disaster Zone Energy Affordability and Investment Act: cross-connection with disaster-zone-energy-investment-tax: Both target tax-based interventions in disaster-affected areas — one focused on energy affordability/investment, the other on hazard mitigation. (novelty: 2)
- 2026-04-28 — Doug LaMalfa Federal Disaster Tax Relief Certainty Act: cross-connection with disaster-casualty-loss-deduction-extension: Both are part of the tax-code disaster-relief cluster; the LaMalfa Act addresses post-loss deductions/exclusions while the hazard mitigation credit addresses pre-loss resilience investments. (novelty: 2)
- 2025-02-06 — Disaster Resiliency and Coverage Act of 2025: HR1105 (Disaster Resiliency and Coverage Act of 2025, 119th Congress) introduced — would create a 30% income tax credit for residential hazard-mitigation expenditures in designated disaster-risk areas, alongside FEMA grants up to $10,000 for the same purpose; status: introduced. (novelty: 3)