Us Congress 2025-2026 Regular Session

Us Congress House Bill HB4861

Introduced
8/1/25  

Caption

Working Waterfront Disaster Mitigation Tax Credit Act

Impact

The proposed legislation is designed to amend existing tax law to include provisions for these new disaster mitigation tax credits. By facilitating financial assistance in the form of tax relief, the bill is intended to promote investment in critical infrastructure enhancements that can withstand severe weather events and other disasters. Supporters of the bill argue that it will not only protect the local economy by ensuring that these waterfront businesses can continue to operate but will also contribute to the safety and resilience of the communities they serve.

Summary

House Bill 4861, known as the Working Waterfront Disaster Mitigation Tax Credit Act, seeks to provide financial incentives for businesses and entities located in disaster-prone waterfront areas. The bill aims to bolster economic recovery and infrastructure resilience by offering tax credits to qualified entities that make investments in disaster mitigation strategies. This initiative is particularly focused on areas that have historically suffered from the effects of natural disasters, thus enabling businesses to enhance their preparedness and response mechanisms.

Contention

One of the main points of contention surrounding HB 4861 is the fiscal impact of implementing such tax credits. Critics of the bill have raised concerns about the potential loss of state revenue that could arise from the tax breaks provided to waterfront entities. They argue that while supporting local businesses is important, there should be a clearer assessment of how these credits align with broader fiscal responsibilities and state budget considerations. Additionally, some stakeholders are advocating for clearer criteria regarding which entities qualify for these tax credits to prevent misuse and ensure that assistance effectively reaches those truly engaged in disaster mitigation efforts.

Companion Bills

US SB2538

Related Working Waterfront Disaster Mitigation Tax Credit Act

Previously Filed As

US HB9909

Working Waterfront Disaster Mitigation Tax Credit Act

US SB4871

Working Waterfront Disaster Mitigation Tax Credit Act

US HB6641

Keep America’s Waterfronts Working Act

US SB3785

Working Waterfronts Act of 2024

US SB3180

Working Waterfront Preservation Act

US HB4070

Disaster Mitigation and Tax Parity Act of 2023

US HB6861

SAFE HOME Act Supporting Affordable Fire Emergency Hardening through Optimized Mitigation Efforts Act

US HB10423

To amend the Internal Revenue Code of 1986 to allow the work opportunity tax credit for hiring displaced disaster victims.

US HB5873

Natural Disaster Tax Relief Act of 2023

US HB5863

Federal Disaster Tax Relief Act of 2023

Similar Bills

US HB1808

Keep America’s Waterfronts Working Act of 2025

US SB4871

Working Waterfront Disaster Mitigation Tax Credit Act

US HB9909

Working Waterfront Disaster Mitigation Tax Credit Act

US SB3180

Working Waterfront Preservation Act

US SB5570

A bill to amend title 23, United States Code, to establish a grant program to rebuild and improve transportation infrastructure at urban waterfronts, and for other purposes.

US SB1968

Working Waterfronts Act of 2025

US SB4609

A bill to direct the Comptroller General of the United States to submit a report to Congress on vessel fires and responses, and for other purposes.

US HB2990

Coastal State Climate Preparedness Act of 2025