Us Congress 2023-2024 Regular Session

Us Congress Senate Bill SB4934

Introduced
8/1/24  

Caption

Homeowners Premium Tax Reduction Act of 2024

Impact

The enactment of SB4934 could significantly impact state laws related to taxation and homeowners' financial responsibilities. By permitting this deduction, the bill would change how the tax burden is calculated for individuals, thus potentially increasing the disposable income of those who benefit from it. In essence, this measure seeks to recognize the importance of housing stability and the costs associated with maintaining a home, which could lead to greater economic stability for families and communities at large.

Summary

SB4934, titled the 'Homeowners Premium Tax Reduction Act of 2024', aims to amend the Internal Revenue Code to allow an above-the-line deduction for homeowners insurance premiums. This proposed deduction is set at $10,000 for qualifying individuals, which could potentially ease the financial burden on homeowners by reflecting the actual costs incurred for insuring their primary residences. The bill's introduction signals a legislative intent to provide tax relief and support to homeowners, aligning with broader efforts to incentivize homeownership and mitigate fiscal pressures in the housing market.

Contention

Notable points of contention surrounding SB4934 may arise from those who view tax deductions as a means of favoring wealthier homeowners at the expense of broader fiscal responsibilities or state revenues. Critics could argue that such measures might create disparity, as not all homeowners would benefit equally, particularly lower-income households. Additionally, there are concerns about the fiscal implications for state budgets, as increased deductions could reduce overall tax revenues available for public services.

Additional_notes

While SB4934 seeks to provide immediate financial relief for homeowners, it is essential to examine the potential long-term implications on state budgeting and the equity of tax relief measures. Stakeholders, including housing advocates and tax policy experts, will likely be engaged in discussions concerning the possible ripple effects of implementing this deduction.

Companion Bills

US HB9411

Same As Homeowners Premium Tax Reduction Act of 2024

Previously Filed As

US HB9411

Homeowners Premium Tax Reduction Act of 2024

US SB35

Homeowners Premium Tax Reduction Act of 2025 This bill establishes a new deduction of up to $10,000 claimed against gross income (above-the-line tax deduction) for annual policy premiums paid or incurred for homeowners insurance on an individual's principal residence. 

US SB3673

Affordable Housing and Homeownership Protection Act of 2024

US HB11

This bill provides a tax deduction for health insurance premiums paid to provide medical insurance coverage for an individual, the individual’s spouse, and the individual’s dependents. Under the bill, the tax deduction may be claimed as an adjustment to income (also known as an above-the-line tax deduction), which does not require the individual to itemize deductions. 

US SB4616

Medicare-X Choice Act of 2024

US SB4549

IRS MATH Act of 2024 Internal Revenue Service Math and Taxpayer Help Act of 2024

US SB788

HOPE (Humans over Private Equity) for Homeownership Act

US SB4771

IVF with HSAs Act of 2024 Increasing Value for Families with HSAs Act of 2024

US HB8820

Improving Access to Long-Term Care Insurance Act

US SB3862

Homeownership Affordability Act

Similar Bills

No similar bills found.