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Dossier Legislative introduced 01-aug-2024
Bill introduced in Congress — not yet passed by either chamber, and not law.

Homeowners Premium Tax Reduction Act of 2024

Key claim: The bill would let people subtract up to $10,000 a year of homeowners-insurance premiums on their main home from taxable income, even if they do not itemize deductions.

Abstract

(HR9411 · 118th Congress) Homeowners Premium Tax Reduction Act of 2024 This bill allows a deduction from gross income (above-the-line tax deduction) for up to $10,000 of annual policy premiums paid or incurred for homeowners insurance for an individual’s principal residence. Latest action (2024-08-27): Referred to the House Committee on Ways and Means.

Why this matters

Homeowners insurance premiums have risen sharply in many states, and current federal tax law generally does not allow deducting them for a personal residence. An above-the-line deduction available without itemizing would reduce federal taxable income for a broad set of homeowners (including the ~90% who take the standard deduction), shifting who pays less tax toward middle-income homeowners in high-premium markets. Tracking whether such proposals advance beyond introduction is a leading indicator of federal appetite to offset rising insurance costs through the tax code.

Source

Link

Briefing card

Homeowners Premium Tax Reduction Act of 2024
Stage: introduced · congress · 01-aug-2024

This bill would let homeowners subtract up to $10,000 a year of insurance premiums on their primary home from taxable income without having to itemize deductions.

Cross-references (0)

None recorded — doctrine links and citations appear here as scans and citation sweeps find them.

External: congress:118-s-4934:introduced

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