SECURE Act

Senate Bill

S. 2106

119th Congress

SECURE Act

In Committee

Introduced:Jun 18, 2025

Primary Sponsor

Chris Van Hollen

Senator

Democratic

MD

Cosponsors

1

Quick Stats

Policy Area

Taxation

Summary

The SECURE Act provides a new tax credit to help individual and business taxpayers offset the costs of making improvements to their homes or buildings to better withstand natural disasters. The credit covers 25% of eligible disaster mitigation expenses, up to $2,500 for individuals and $5,000 for businesses.

Latest Action

Read twice and referred to the Committee on Finance.

SponsorChris Van Hollen (D-MD)

Introduced6/18/2025

StatusRead twice and referred to the Committee on the Judiciary.

ChamberSenate

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Vote Prediction

SECURE Act

The SECURE Act provides a new tax credit to help individual and business taxpayers offset the costs of making improvements to their homes or buildings to better withstand natural disasters. The credit covers 25% of eligible disaster mitigation expenses, up to

Community Breakdown

Pass

0%

Fail

0%

0 predictions

The SECURE Act provides a new tax credit to help individual and business taxpayers offset the costs of making improvements to their homes or buildings to better withstand natural disasters. The credit covers 25% of eligible disaster mitigation expenses, up to $2,500 for individuals and $5,000 for businesses.

Bill Number: 2106
Sponsor: Chris Van Hollen (D-MD)
Introduced: 6/18/2025
Status: Read twice and referred to the Committee on the Judiciary.
Policy Area: Taxation

Data from Congress.gov

AI-generated summary

Fact Sheet

Title: SECURE Act
Bill Number: 2106
Sponsor: Chris Van Hollen (D-MD)
Status: Read twice and referred to the Committee on the Judiciary.
Introduced: 6/18/2025
Summary: The SECURE Act provides a new tax credit to help individual and business taxpayers offset the costs of making improvements to their homes or buildings to better withstand natural disasters. The credit covers 25% of eligible disaster mitigation expenses, up to $2,500 for individuals and $5,000 for bu

Data from Congress.gov

AI Summary

Plain-English explanation of this bill

The SECURE Act provides a new tax credit to help individual and business taxpayers offset the costs of making improvements to their homes or buildings to better withstand natural disasters. The credit covers 25% of eligible disaster mitigation expenses, up to $2,500 for individuals and $5,000 for businesses.

Last updated: 12/30/2025

Official Summary

Congressional Research Service summary

Shelter Act This bill allows individual and business taxpayers a new tax credit for 25% of qualified disaster mitigation expenditures. The credit is limited to $2,500 and $5,000 for individual taxpayers and business taxpayers respectively. The bill defines qualified disaster mitigation expenditures to include expenditures to modify or improve a dwelling unit located in an area in which a federal natural disaster declaration has been made within the preceding five-year period.

Key Points

Main provisions of the bill

Offers a 25% tax credit for qualified disaster mitigation expenditures, such as home improvements in areas affected by a federal natural disaster within the past 5 years
Limits the credit to $2,500 for individuals and $5,000 for businesses
Aims to incentivize property owners to make their homes and buildings more resilient to natural disasters

How This Impacts Americans

Potential effects on citizens and communities

This bill would primarily benefit individual homeowners and business owners located in areas that have experienced a federal natural disaster declaration within the past 5 years. It could lead to more homes and buildings being retrofitted or upgraded to better withstand future disasters, reducing property damage and improving community resilience.