Are Hurricane Shutters deductible

If your home is your principal residence and not used in business or as a rental:

Generally, no, hurricane shutters aren't directly deductible on your federal tax return. Home improvements, like hurricane shutters, increase your home's "basis" (the investment in your property). This could lower your capital gains tax if you sell your home in the future, so you definitely want to keep track of this and any other improvements you make to the property.

If your home is used in business or as a rental:

You can depreciate the shutters in the same way you would depreciate the home itself - this would give you a tax break by being able to deduct a portion of the cost each year over 27.5 years.