This bill creates a tax credit of up to 25 percent of wildfire mitigation costs, capped at 25,000 dollars, for homeowners in fire-prone areas. Qualifying expenses include fire-resistant roofing, ignition-resistant materials, defensible space creation, and air filtration systems. The credit phases out for incomes above 200,000 dollars.
Latest Action
Referred to the House Committee on Ways and Means.
AI Summary
Plain-English explanation of this bill
This bill creates a tax credit of up to 25 percent of wildfire mitigation costs, capped at 25,000 dollars, for homeowners in fire-prone areas. Qualifying expenses include fire-resistant roofing, ignition-resistant materials, defensible space creation, and air filtration systems. The credit phases out for incomes above 200,000 dollars.
Last updated: 1/6/2026
Official Summary
Congressional Research Service summary
<p><strong>Supporting Affordable Fire Emergency Hardening through Optimized Mitigation Efforts Act or the SAFE HOME Act</strong></p><p>This bill establishes a new refundable tax credit (through 2032) for costs incurred by an individual to improve the fire resistance of a primary residence. (Certain requirements and limitations apply.)</p><p>The amount of the tax credit is 25% of unreimbursed qualified wildfire mitigation expenses up to $25,000. The tax credit begins to phase out for individuals with an adjusted gross income exceeding $200,000, such that the tax credit is completely phased out for individuals with an adjusted gross income of $300,000 or more.</p><p> Wildfire mitigation expenses that qualify for the tax credit include</p><ul><li>property to improve the fire-resistance of a roof;</li><li>installation of ignition-resistant property (e.g., sheathing, flashing, roof and attic vents, or certain exterior elements) or structure-specific water hydration systems;</li><li>services or equipment to create a buffer around the residence or to replace flammable vegetation with less flammable vegetation;</li><li>services or equipment for certain fire maintenance procedures; and</li><li>services or equipment to prevent smoke inhalation (e.g., air filters).</li></ul><p>Further, such expenses must be incurred with respect to a primary residence located (1) in the United States; and (2) in an area that, due to a wildfire, received a federal disaster declaration within the prior 10 years or that is adjacent to such area, that received certain hazard mitigation assistance in the tax year or the prior 10 years, or that is a community disaster resilience zone (or received such designation for any tax year).</p>
Key Points
Main provisions of the bill
Creates 25 percent tax credit for wildfire mitigation expenses
Maximum credit of 6,250 dollars on 25,000 in costs
Covers fire-resistant roofing and building materials
Includes defensible space and vegetation management
Phases out for incomes above 200,000 dollars
How This Impacts Americans
Potential effects on citizens and communities
Homeowners in wildfire-risk areas could receive tax credits for fire-proofing their homes. This incentivizes fire-resistant roofing, defensible space, and other mitigation measures that protect homes and communities from wildfires.
Policy Areas
Primary Policy Area
Taxation
Scope & Jurisdiction
Jurisdiction Level
federal
Congressional Session
119th Congress
Citation Reference
948, 119th Congress (2025). "SAFE HOME Act". Source: Voter's Right Platform. https://votersright.org/bills/118-hr-948
