,i #aaith ,,congress #ast ,session ,h4 ,r4 #idh ,,in ,,the ,,house ,,of ,,representatives ,february #d1 #bjbe,mr4 ,kiley of ,california introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to provide a refundable credit against tax for wildfire mitigation expenditures4 #a4 ,short title ,this ,act may be cited as the ,supporting ,affordable ,fire ,emergency ,hardening through ,optimized ,mitigation ,efforts ,act or the ,,safe ,,home ,act4 #b4 ,refundable personal credit for wildfire mitigation expenditures 7a7 ,in general ,subpart ,c of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf 7relating to refundable credits7 is amended by inserting after section #cf;,b the following new section3 #cf;,c4 ,wildfire mitigation expenditures 7a7 ,allowance of credit ,in the case of an individual1 there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to #be percent of the qualified wildfire mitigation expenditures made by the taxpayer during such taxable year4 7b7 ,maximum credit 7#a7 ,in general ,subject to paragraphs 7#b7 and 7#c71 the credit allowed under subsection 7a7 for any taxable year shall not exceed #be1jjj4 7#b7 ,phaseout 7,a7 ,in general ,the amount under paragraph 7#a7 for the taxable year shall be reduced 7but not below zero7 by an amount which bears the same ratio to the amount under such paragraph as-- 7i7 the excess 7if any7 of-- 7,i7 the taxpayer's adjusted gross income for such taxable year1 over 7,,ii7 #bjj1jjj1 bears to 7ii7 #ajj1jjj4 7,b7 ,inflation adjustment ,in the case of any taxable year after #bjbd1 each of the dollar amounts under subparagraph 7,a7 shall be increased by an amount equal to-- 7i7 such dollar amount1 multiplied by 7ii7 the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year in which the taxable year begins1 determined by substituting calendar year #bjbc for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 7,c7 ,rounding ,if any reduction determined under subparagraph 7,a7 is not a multiple of #ej1 or any increase under subparagraph 7,b7 is not a multiple of #ej1 such amount shall be rounded to the nearest multiple of #ej4 7c7 ,definitions ,for purposes of this section-- 7#a7 ,qualified wildfire mitigation expenditure 7,a7 ,in general ,the term qualified wildfire mitigation expenditure means an expenditure relating to a qualified dwelling unit-- 7i7 for property to improve fire resistance 7not less than a class ,a rating7 of a roof covering1 7ii7 to install-- 7,i7 roof coverings1 sheathing1 flashing1 roof and attic vents1 eaves1 or gutters that conform to ignition-resistant construction standards1 7,,ii7 wall components for wall assemblies that conform to ignition-resistant construction standards1 7,,iii7 exterior walls1 doors1 windows1 or other exterior dwelling unit elements that conform to ignition-resistant construction standards1 7,,iv7 exterior deck or fence components that conform to ignition-resistant construction standards1 or 7,v7 structure-specific water hydration systems1 including fire mitigation systems such as interior and exterior sprinkler systems1 or 7iii7 for services or equipment to-- 7,i7 create buffers around the qualified dwelling unit through the removal or reduction of flammable vegetation1 including vertical clearance of tree branches1 7,,ii7 create buffers around the dwelling unit through-- 7aa7 the removal of exterior deck or fence components or ignition-prone landscape features1 or 7bb7 replacement of the components or features described in item 7aa7 with components that conform to ignition-resistant construction standards1 7,,iii7 perform fire maintenance procedures identified by the ,federal ,emergency ,management ,agency or the ,united ,states ,forest ,service1 including fuel management techniques such as creating fuel and fire breaks1 7,,iv7 replace flammable vegetation with less flammable species1 or 7,v7 prevent smoke inhalation1 such as air filters or other equipment designed to prevent smoke from entering the dwelling unit4 7,b7 ,exception ,the term qualified wildfire mitigation expenditure shall not include any expenditure or portion thereof which is paid1 funded1 or reimbursed by a ,federal1 ,state1 or local government entity1 or any political subdivision1 agency1 or instrumentality thereof4 7#b7 ,qualified dwelling unit ,the term qualified dwelling unit means a dwelling unit which is-- 7,a7 located-- 7i7 in the ,united ,states or in a territory of the ,united ,states1 and 7ii7 in an area-- 7,i7 in which a ,federal natural disaster declaration has been made within the preceding #aj-year period with respect to a wildfire1 7,,ii7 which is adjacent to an area described in subclause 7,i71 7,,iii7 which1 during the taxable year or the period of the #aj taxable years preceding such taxable year1 has received hazard mitigation assistance through the ,federal ,emergency ,management ,agency in regard to any wildfire which1 with respect to the expenditure described in paragraph 7#a7 which is made by the taxpayer1 is applicable to such expenditure1 or 7,,iv7 which1 with respect to any taxable year1 has been designated as a community disaster resilience zone 7as defined in section #bjf7;a7 of the ,robert ,t4 ,stafford ,disaster ,relief and ,emergency ,assistance ,act 7#db ,u4,s4,c4 #eacf7;a777 as the result of a wildfire1 and 7,b7 used as a primary residence by the taxpayer4 7d7 ,documentation ,any taxpayer claiming the credit under this section shall provide the ,secretary with adequate documentation regarding the specific qualified wildfire mitigation expenditures made by the taxpayer during the taxable year1 as well as such other information or documentation as the ,secretary may require4 7e7 ,termination of credit ,the credit allowed under this section shall not apply to wildfire mitigation expenditures made after ,december #ca1 #bjcb4 4 7b7 ,conforming amendment ,the table of sections for subpart ,c of part ,,iv of subchapter ,a of chapter #a of such ,code is amended by inserting after the item relating to section #cf;,b the following new item3 ,sec4 #cf;,c4 ,wildfire mitigation expenditures4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbd4