HB 227 -- Income Tax Credit for Storm Shelters Sponsor: Swinger This bill authorizes a non-refundable individual income tax credit for 50% of the cost of the construction of a storm shelter or $2,000, whichever is less. Any storm shelter built on or after January 1, 2003, will be eligible for the tax credit. The provisions of the bill will expire six years from the effective date.Copyright (c) Missouri House of Representatives