Us Congress 2023-2024 Regular Session

Us Congress House Bill HB8102

Introduced
4/20/24  

Caption

Flood Insurance Relief Act

Impact

The implementation of HB8102 could significantly impact taxpayers residing in flood-prone areas by reducing their taxable income, thereby making flood insurance more financially accessible. The bill stipulates that only individuals with an adjusted gross income below $200,000 (or $400,000 for joint filers) can avail themselves of this tax deduction. This income cap seeks to target support towards middle and lower-income homeowners, potentially increasing the number of insured properties against flood risks and enhancing overall disaster preparedness.

Summary

House Bill 8102, known as the Flood Insurance Relief Act, aims to amend the Internal Revenue Code of 1986 to establish an above-the-line tax deduction for flood insurance premiums. This bill facilitates individuals by allowing them to deduct qualified flood insurance premiums they pay or incur for properties they own during a taxable year, thus encouraging homeowners to secure flood coverage. The provision is intended to ease the financial burden on residents in flood-prone areas and promote wider adoption of flood insurance policies.

Contention

Discussion surrounding HB8102 may reveal points of contention regarding its financial implications for the federal budget, as tax deductions, while beneficial for homeowners, might raise concerns over loss of government revenue. Moreover, some stakeholders may argue that focusing on tax relief does not address the underlying issues of flood risk management and real estate development in vulnerable regions. Debate may also center on whether the income eligibility cap effectively supports those most in need or inadvertently excludes low-income individuals who may struggle with obtaining necessary insurance.

Companion Bills

US SB4143

Related Flood Insurance Relief Act

Previously Filed As

US SB4143

Flood Insurance Relief Act

US HB10004

FLOAT Act of 2024 Flood Loss Offset and Affordability Tax Credit Act of 2024

US HB8820

Improving Access to Long-Term Care Insurance Act

US HB9155

Wildfire Victim Tax Relief and Recovery Act

US HB5873

Natural Disaster Tax Relief Act of 2023

US HB6428

Social Security Disability Insurance Return to Work Act

US HB9465

Seniors in the Workforce Tax Relief Act

US HB9809

Protecting Families and the Solvency of the National Flood Insurance Program Act of 2024

US SB4806

Wildfire Victim Tax Relief and Recovery Act

US HB1169

Wildfire Victim Tax Relief and Recovery Act

Similar Bills

No similar bills found.