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H.R. 9978

U.S. House•In House Committee

Summary

H.R. 9978, the Homeowners Premium Tax Reduction Act of 2026, was introduced in the House on Jul 30, 2026 by Rep. Gus Bilirakis (R). It was referred to Ways And Means, and last saw action on Jul 30, 2026: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 9978 has no co-sponsors and has not gone to a roll call.

hb9978/introduced-in-house.txt
119 HR 9978 IH: Homeowners Premium Tax Reduction Act of 2026
 U.S. House of Representatives
 2026-07-30
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  2d Session  H. R. 9978  IN THE HOUSE OF REPRESENTATIVES   July 30, 2026   Mr. Bilirakis  introduced the following bill; which was referred to the  Committee on Ways and Means    A BILL
To amend the Internal Revenue Code of 1986 to create an above the line deduction for certain homeowners insurance premiums.
1.
Short title
This Act may be cited as the   Homeowners Premium Tax Reduction Act of 2026  .
2.
Deduction for homeowners insurance premiums
(a)
In general
Part VII of subchapter B of  chapter 1  of the Internal Revenue Code of 1986 is amended by redesignating section 226 as section 227 and by inserting after section 225 the following new section:
226.
Homeowners insurance premiums
(a)
Allowance of deduction
In the case of an individual, there shall be allowed as a deduction an amount equal to so much of the qualified insurance premiums paid or incurred during the taxable year as does not exceed $10,000.
(b)
Qualified insurance premiums
For purposes of this section, with respect to an individual, the term  qualified insurance premiums  means annual policy premiums paid or incurred for homeowners insurance with respect to the principal residence of the individual.
(c)
Principal residence
For purposes of this section, the term  principal residence  has the same meaning as when used in section 121.
 .
(b)
Deduction allowed in determining adjusted gross income
 Section 62(a)  of the Internal Revenue Code of 1986 is amended by inserting after paragraph (21) the following new paragraph:
(22)
Homeowners insurance premiums
The deduction allowed by section 226.
 .
(c)
Clerical amendment
The table of sections for part VII of subchapter B of  chapter 1  of the Internal Revenue Code of 1986 is amended by striking the item relating to  section 226  and by inserting after the item relating to section 225 the following new items:
Sec. 226. Homeowners insurance premiums.
Sec. 227. Cross reference.
  .
(d)
Effective date
The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2026-07-30
  2. Passed House
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

CRS Summary

The summaries are the Congressional Research Service’s, one per stage. Read them in full.

Introduced in House Jul 30, 2026

hb9978/introduced-in-house.md

Shown Here:
Introduced in House (07/30/2026)

Homeowners Premium Tax Reduction Act of 2026

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.

Sponsors

Rep. Gus Bilirakis (R) sponsors H.R. 9978 alone.

Committees

H.R. 9978 went before 1 committee: Ways and Means.

Ways and Means
Ways and Means
Referred To · Jul 30, 2026 · 1,160 Bills

Actions

H.R. 9978 has taken 2 actions since Jul 30, 2026.

ChamberAction
Jul 30, 2026
House
Introduced in House
Jul 30, 2026
House
Referred to the House Committee on Ways and Means.Ways and Means Committee

Votes

H.R. 9978 has not gone to a roll call.

3 bills are related to H.R. 9978.

Titles

H.R. 9978 goes by 3 titles, 1 of them short titles.

  • Homeowners Premium Tax Reduction Act of 2026 — Short Title(s) as Introduced
  • Homeowners Premium Tax Reduction Act of 2026 — Display Title
  • To amend the Internal Revenue Code of 1986 to create an above the line deduction for certain homeowners insurance premiums. — Official Title as Introduced

Classification

The Congressional Research Service files H.R. 9978 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 9978’s is Taxation.

hr9978/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 9978, as entered in the Congressional Record.

[Congressional Record Volume 172, Number 125 (Thursday, July 30, 2026)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. BILIRAKIS:H.R. 9978.Congress has the power to enact this legislation pursuantto the following:Article I Section 8[Page H5207]

Source: congress.gov · legiscan.com