1. Short title This Act may be cited as the Strengthening Homes and Eliminating Liabilities Through Encouraging Readiness Act or the SHELTER Act . 2. Nonrefundable personal credit for hurricane and tornado mitigation property (a) In general Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 25D the following new section: 25E. Hurricane and tornado mitigation property (a) Allowance of credit In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 25 percent of the qualified hurricane and tornado mitigation property expenditures made by the taxpayer during such taxable year. (b) Maximum credit The credit allowed under subsection (a) for any taxable year shall not exceed $5,000. (c) Qualified hurricane and tornado mitigation expenditure For purposes of this section— (1) In general The term qualified hurricane and tornado mitigation property expenditure means an expenditure for property— (A) to improve the strength of a roof deck attachment, (B) to create a secondary water barrier to prevent water intrusion, (C) to improve the durability of a roof covering, (D) to brace gable-end walls, (E) to reinforce the connection between a roof and supporting wall, (F) to protect openings from penetration by windborne debris, or (G) to protect exterior doors and garages, in a qualified dwelling unit located in the United States and owned by the taxpayer. (2) Qualified dwelling unit The term qualified dwelling unit means a dwelling unit that is assessed at a value that is less than $1,000,000 by the locality in which such dwelling unit is located and with respect to the taxable year for which the credit described in subsection (a) is allowed. (d) Limitation An expenditure shall be taken into account in determining the qualified hurricane and tornado mitigation property expenditures made by the taxpayer during the taxable year only if the onsite preparation, assembly,