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H.R. 913 (110th): Hurricane and Tornado Mitigation Investment Act of 2007

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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.


2/8/2007--Introduced. Hurricane and Tornado Mitigation Investment Act of 2007 - Amends the Internal Revenue Code to allow individual and business taxpayers in certain states a tax credit for 25% of their qualified hurricane and tornado mitigation property expenditures up to $5,000 for any taxable year. Defines such expenditures as expenditures in a dwelling unit to improve the strength of a roof deck attachment, create a secondary water barrier, improve the durability of a roof covering, brace gable-end walls, reinforce the connections between a roof and supporting wall, protect against windborne debris, or protect exterior doors and garages.