Nonpartisan civic infrastructure
AllCiv·Legis1
·

H.R. 8102

BillFederalHouseIn Committee
To amend the Internal Revenue Code of 1986 to provide an above-the-line deduction for flood insurance premiums.
About This Bill
Committee
Latest Action · April 20, 2024
Referred to the House Committee on Ways and Means.
Congress
118th (2023–2025)
Introduced
April 20, 2024
Cosponsors (0)
None
View PDF ↗

Summary

Highlight any text to annotate
The Flood Insurance Relief Act would allow homeowners to deduct flood insurance premiums directly from their income taxes as an "above-the-line" deduction, meaning they can claim it without itemizing other deductions. The deduction would cover premiums paid for both federal flood insurance through the National Flood Insurance Program and private flood insurance, along with associated fees and surcharges. However, the benefit phases out for higher-income households, with the deduction unavailable to individuals earning more than $200,000 per year or married couples earning more than $400,000. The bill would take effect for tax years beginning after its enactment, with no specific funding or sunset date specified.

Take Action

Your position
Add a comment
to comment on this bill.
Annotate the text
Highlight any passage on the Summary or Full Text tab to attach a note. Annotations appear on the Annotations tab.