I
119THCONGRESS
1
STSESSION H. R. 948
To amend the Internal Revenue Code of 1986 to provide a refundable credit
against tax for wildfire mitigation expenditures.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY4, 2025
Mr. K
ILEYof California 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 provide
a refundable credit against tax for wildfire mitigation
expenditures.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Supporting Affordable 4
Fire Emergency Hardening through Optimized Mitigation 5
Efforts Act’’ or the ‘‘SAFE HOME Act’’. 6
SEC. 2. REFUNDABLE PERSONAL CREDIT FOR WILDFIRE 7
MITIGATION EXPENDITURES. 8
(a) I
NGENERAL.—Subpart C of part IV of sub-9
chapter A of chapter 1 of the Internal Revenue Code of 10
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1986 (relating to refundable credits) is amended by insert-1
ing after section 36B the following new section: 2
‘‘SEC. 36C. WILDFIRE MITIGATION EXPENDITURES. 3
‘‘(a) A
LLOWANCE OFCREDIT.—In the case of an in-4
dividual, there shall be allowed as a credit against the tax 5
imposed by this chapter for the taxable year an amount 6
equal to 25 percent of the qualified wildfire mitigation ex-7
penditures made by the taxpayer during such taxable year. 8
‘‘(b) M
AXIMUMCREDIT.— 9
‘‘(1) I
N GENERAL.—Subject to paragraphs (2) 10
and (3), the credit allowed under subsection (a) for 11
any taxable year shall not exceed $25,000. 12
‘‘(2) P
HASEOUT.— 13
‘‘(A) I
N GENERAL.—The amount under 14
paragraph (1) for the taxable year shall be re-15
duced (but not below zero) by an amount which 16
bears the same ratio to the amount under such 17
paragraph as— 18
‘‘(i) the excess (if any) of— 19
‘‘(I) the taxpayer’s adjusted 20
gross income for such taxable year, 21
over 22
‘‘(II) $200,000, bears to 23
‘‘(ii) $100,000. 24
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‘‘(B) INFLATION ADJUSTMENT .—In the 1
case of any taxable year after 2024, each of the 2
dollar amounts under subparagraph (A) shall 3
be increased by an amount equal to— 4
‘‘(i) such dollar amount, multiplied by 5
‘‘(ii) the cost-of-living adjustment de-6
termined under section 1(f)(3) for the cal-7
endar year in which the taxable year be-8
gins, determined by substituting ‘calendar 9
year 2023’ for ‘calendar year 2016’ in sub-10
paragraph (A)(ii) thereof. 11
‘‘(C) R
OUNDING.—If any reduction deter-12
mined under subparagraph (A) is not a multiple 13
of $50, or any increase under subparagraph (B) 14
is not a multiple of $50, such amount shall be 15
rounded to the nearest multiple of $50. 16
‘‘(c) D
EFINITIONS.—For purposes of this section— 17
‘‘(1) Q
UALIFIED WILDFIRE MITIGATION EX -18
PENDITURE.— 19
‘‘(A) I
N GENERAL.—The term ‘qualified 20
wildfire mitigation expenditure’ means an ex-21
penditure relating to a qualified dwelling unit— 22
‘‘(i) for property to improve fire re-23
sistance (not less than a class A rating) of 24
a roof covering, 25
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‘‘(ii) to install— 1
‘‘(I) roof coverings, sheathing, 2
flashing, roof and attic vents, eaves, 3
or gutters that conform to ignition-re-4
sistant construction standards, 5
‘‘(II) wall components for wall 6
assemblies that conform to ignition-re-7
sistant construction standards, 8
‘‘(III) exterior walls, doors, win-9
dows, or other exterior dwelling unit 10
elements that conform to ignition-re-11
sistant construction standards, 12
‘‘(IV) exterior deck or fence com-13
ponents that conform to ignition-re-14
sistant construction standards, or 15
‘‘(V) structure-specific water hy-16
dration systems, including fire mitiga-17
tion systems such as interior and exte-18
rior sprinkler systems, or 19
‘‘(iii) for services or equipment to— 20
‘‘(I) create buffers around the 21
qualified dwelling unit through the re-22
moval or reduction of flammable vege-23
tation, including vertical clearance of 24
tree branches, 25
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‘‘(II) create buffers around the 1
dwelling unit through— 2
‘‘(aa) the removal of exterior 3
deck or fence components or igni-4
tion-prone landscape features, or 5
‘‘(bb) replacement of the 6
components or features described 7
in item (aa) with components 8
that conform to ignition-resistant 9
construction standards, 10
‘‘(III) perform fire maintenance 11
procedures identified by the Federal 12
Emergency Management Agency or 13
the United States Forest Service, in-14
cluding fuel management techniques 15
such as creating fuel and fire breaks, 16
‘‘(IV) replace flammable vegeta-17
tion with less flammable species, or 18
‘‘(V) prevent smoke inhalation, 19
such as air filters or other equipment 20
designed to prevent smoke from enter-21
ing the dwelling unit. 22
‘‘(B) E
XCEPTION.—The term ‘qualified 23
wildfire mitigation expenditure’ shall not in-24
clude any expenditure or portion thereof which 25
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is paid, funded, or reimbursed by a Federal, 1
State, or local government entity, or any polit-2
ical subdivision, agency, or instrumentality 3
thereof. 4
‘‘(2) Q
UALIFIED DWELLING UNIT .—The term 5
‘qualified dwelling unit’ means a dwelling unit which 6
is— 7
‘‘(A) located— 8
‘‘(i) in the United States or in a terri-9
tory of the United States, and 10
‘‘(ii) in an area— 11
‘‘(I) in which a Federal natural 12
disaster declaration has been made 13
within the preceding 10-year period 14
with respect to a wildfire, 15
‘‘(II) which is adjacent to an 16
area described in subclause (I), 17
‘‘(III) which, during the taxable 18
year or the period of the 10 taxable 19
years preceding such taxable year, has 20
received hazard mitigation assistance 21
through the Federal Emergency Man-22
agement Agency in regard to any 23
wildfire which, with respect to the ex-24
penditure described in paragraph (1) 25
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which is made by the taxpayer, is ap-1
plicable to such expenditure, or 2
‘‘(IV) which, with respect to any 3
taxable year, has been designated as a 4
community disaster resilience zone (as 5
defined in section 206(a) of the Rob-6
ert T. Stafford Disaster Relief and 7
Emergency Assistance Act (42 U.S.C. 8
5136(a))) as the result of a wildfire, 9
and 10
‘‘(B) used as a primary residence by the 11
taxpayer. 12
‘‘(d) D
OCUMENTATION.—Any taxpayer claiming the 13
credit under this section shall provide the Secretary with 14
adequate documentation regarding the specific qualified 15
wildfire mitigation expenditures made by the taxpayer 16
during the taxable year, as well as such other information 17
or documentation as the Secretary may require. 18
‘‘(e) T
ERMINATION OFCREDIT.—The credit allowed 19
under this section shall not apply to wildfire mitigation 20
expenditures made after December 31, 2032.’’. 21
(b) C
ONFORMINGAMENDMENT.—The table of sec-22
tions for subpart C of part IV of subchapter A of chapter 23
1 of such Code is amended by inserting after the item 24
relating to section 36B the following new item: 25
‘‘Sec. 36C. Wildfire mitigation expenditures.’’.
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(c) EFFECTIVEDATE.—The amendments made by 1
this section shall apply to taxable years beginning after 2
December 31, 2024. 3
Æ
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