Bill · H.R. 948· House(119-HR-948)
SAFE HOME Act
- Introduced
- 2/4/2025
- Last activity
- 2/4/2025 — Referred to the House Committee on Ways and Means.
- Sponsored by
- Kevin Kiley
- Cosponsors
- None
- Introduced
- In Committee
What this bill would do
This bill, known as the "SAFE HOME Act," aims to amend the Internal Revenue Code of 1986. It proposes a new refundable personal tax credit for wildfire mitigation expenditures. Individuals can claim a credit equal to 25 percent of their qualified wildfire mitigation costs. The credit is capped at $25,000 per year and includes a phaseout based on adjusted gross income. This credit applies to taxpayers using a qualified dwelling unit as a primary residence. The provision is set to expire after December 31, 2032.
Yes· 3 of 8
Would people in rural areas be better off under this?+6
The bill specifically targets residents in wildfire-prone areas, many of which are located in rural communities.
Does this better protect air, water and wildlife?+6
The bill encourages landscape management and fuel reduction to mitigate the impact of wildfires on the environment.
Would middle-income households be better off under this?+5
The credit offers significant relief for middle-income families to harden their primary residences against wildfires.
The opposite
Does this reduce what the federal government spends?-2
The implementation of a new refundable tax credit increases federal revenue expenditure through the tax code.
Who it would affect, and how
Potential Positive Impacts for People
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Financial assistance for fire protection: Individuals can receive a tax credit equal to 25 percent of their qualified wildfire mitigation expenditures, up to a maximum of $25,000 (Section 2(a), 2(b)(1)).
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Support for home improvements: The bill allows for various property improvements to increase fire resistance, such as upgrading roof coverings, installing ignition-resistant wall components, doors, windows, or exterior deck components, and installing water hydration systems like sprinklers (Section 2(c)(1)(A)(i-ii)).
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Vegetation and landscape management: The credit covers services and equipment used to create buffers by removing flammable vegetation, replacing it with less flammable species, or performing fire maintenance procedures identified by FEMA or the U.S. Forest Service (Section 2(c)(1)(A)(iii)).
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Protection against smoke inhalation: The credit can be used for equipment such as air filters designed to prevent smoke from entering a dwelling unit (Section 2(c)(1)(A)(iii)(V)).
Potential Negative Impacts for People
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Income limitations on benefits: The credit is subject to a phaseout, meaning the amount available to a taxpayer is reduced as their adjusted gross income rises above $200,000 (Section 2(b)(2)(A)).
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Restrictions on eligibility based on location: To qualify, a dwelling unit must be in an area that has had a Federal natural disaster declaration for a wildfire within the last 10 years, is adjacent to such an area, has received FEMA hazard mitigation assistance, or is a designated community disaster resilience zone (Section 2(c)(2)(A)).
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Exclusion of certain homeowners: The credit is only available for dwelling units used as a primary residence by the taxpayer (Section 2(c)(2)(B)).
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Exclusion of reimbursed costs: The credit cannot be claimed for any wildfire mitigation expenditures that have already been paid, funded, or reimbursed by a Federal, State, or local government entity (Section 2(c)(1)(A)(B)).
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Limited duration of the credit: The credit is not permanent and will not apply to any wildfire mitigation expenditures made after December 31, 2032 (Section 2(e)).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Rural Residents+6Good For Middle Class Households+5Good For Low Income Households+4Good For High Income Households+2
- Environment Energy And Infrastructure
- Improves Environmental Protections+6Improves Disaster Relief And F E M A+4
- Economy And Finance
- Reduces Middle Class Taxes+5Reduces Government Spending-2
- Social Issues And Justice
- Improves Affordable Housing+3
- 2/4/2025
- Referred to the House Committee on Ways and Means.
- Introduced in House