Referred to the House Committee on Ways and Means.
Creates a refundable personal tax credit (new §36C) for qualified wildfire mitigation expenditures. The credit equals 25% of eligible costs, capped at $25,000 per taxpayer with an AGI phaseout above $200,000.
Liberal emphasizes equity and adaptation; conservatives emphasize federal cost concerns.
Relative to its intended legislative type, this bill clearly defines a new refundable tax credit with detailed eligibility categories, credit calculation, phaseout, effective and termination dates, and a documentation requirement, but it omits explicit fiscal accounting, has limited administrative guidance, contains a textual drafting inconsistency in the indexing language, and includes only limited safeguards and reporting requirements.
Creates a refundable personal tax credit (new §36C) for qualified wildfire mitigation expenditures.
The credit equals 25% of eligible costs, capped at $25,000 per taxpayer with an AGI phaseout above $200,000.
Eligible work includes ignition-resistant roofing, vents, walls, decks, sprinkler systems, defensible-space vegetation removal, smoke-prevention equipment, and FEMA/USFS-identified maintenance.
Technocratic disaster-resilience measure with tangible benefits but creates refundable spending; moderate bipartisan appeal offset by fiscal and procedural obstacles.
Relative to its intended legislative type, this bill clearly defines a new refundable tax credit with detailed eligibility categories, credit calculation, phaseout, effective and termination dates, and a documentation requirement, but it omits explicit fiscal accounting, has limited administrative guidance, contains a textual drafting inconsistency in the indexing language, and includes only limited safeguards and reporting requirements.
Liberal emphasizes equity and adaptation; conservatives emphasize federal cost concerns.
These are examples from the analysis, not a ranked list of the most-affected groups.
Liberal emphasizes equity and adaptation; conservatives emphasize federal cost concerns.
Generally supportive because the credit funds climate adaptation and homeowner resilience in wildfire-prone areas.
Concerned the benefit may skew to wealthier homeowners and leave renters or disadvantaged communities out.
Would want stronger targeting, outreach, and complementary public programs to reach low-income residents.
Cautiously supportive as a targeted resilience incentive that limits eligibility to wildfire-impacted areas.
Wants clearer cost estimates, implementation plans, and documentation requirements to prevent waste.
Appreciates the AGI phaseout and sunset date, but will watch federal budget impacts.
Skeptical of a large, refundable federal tax credit that expands federal spending and intervention.
Prefers state or private-market solutions and worries about subsidizing discretionary homeowner upgrades.
Might accept narrower, nonrefundable incentives or cost-neutral alternatives that limit federal fiscal exposure.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Technocratic disaster-resilience measure with tangible benefits but creates refundable spending; moderate bipartisan appeal offset by fiscal and procedural obstacles.
The bill has not accumulated any surfaced votes yet.
Liberal emphasizes equity and adaptation; conservatives emphasize federal cost concerns.
Technocratic disaster-resilience measure with tangible benefits but creates refundable spending; moderate bipartisan appeal offset by fisca…
Relative to its intended legislative type, this bill clearly defines a new refundable tax credit with detailed eligibility categories, credit calculation, phaseout, effective and termination dates, and a documentation r…
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