I 
119TH CONGRESS 
1ST SESSION H. R. 6473 
To amend the Internal Revenue Code of 1986 to provide a refundable credit 
against tax for disaster mitigation expenditures. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 4, 2025 
Mr. MULLIN (for himself and Ms. SALAZAR) 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 disaster mitigation 
expenditures. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘The Facilitating In-
creased Resilience, Environmental Weatherization And 
Lowered Liability (FIREWALL) Act’’. 
SEC. 2. REFUNDABLE PERSONAL CREDIT FOR DISASTER 
MITIGATION EXPENDITURES. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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1986 (relating to refundable credits) is amended by insert-
ing after section 36B the following new section: 
‘‘SEC. 36C. DISASTER MITIGATION EXPENDITURES. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in-
dividual, there shall be allowed as a credit against the tax 
imposed by this chapter for the taxable year an amount 
equal to 50 percent of the qualified disaster mitigation ex-
penditures made by the taxpayer during such taxable year. 
‘‘(b) MAXIMUM CREDIT.— 
‘‘(1) IN GENERAL.—Subject to paragraphs (2) 
and (3), the credit allowed under subsection (a) to 
any taxpayer for any taxable year shall not exceed 
the excess of— 
‘‘(A) $25,000 (or, in the case of a married 
individual filing a separate return, 50 percent 
of such amount), over 
‘‘(B) the amount of credit allowed to the 
taxpayer under this section for all preceding 
taxable years. 
‘‘(2) PHASEOUT.—The amount under para-
graph (1) for the taxable year shall be reduced (but 
not below zero) by an amount which bears the same 
ratio to the amount under such paragraph as— 
‘‘(A) the excess (if any) of— 
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‘‘(i) the taxpayer’s adjusted gross in-
come for such taxable year, over 
‘‘(ii) $200,000, bears to 
‘‘(B) $100,000. 
‘‘(3) LIMITATION IN THE CASE OF JOINT OCCU-
PANCY.—In the case of any dwelling unit with re-
spect to which qualified disaster mitigation expendi-
tures are made and which is jointly occupied and 
used during any calendar year as a residence by two 
or more individuals, the following rules shall apply: 
‘‘(A) 
MAXIMUM
EXPENDITURES.—The 
maximum amount of such expenditures which 
may be taken into account under subsection (a) 
by all such individuals with respect to such 
dwelling unit during such calendar year shall be 
$25,000. 
‘‘(B) ALLOCATION
OF
EXPENDITURES.— 
The expenditures allocated to any individual for 
the taxable year in which such calendar year 
ends shall be an amount equal to the lesser 
of— 
‘‘(i) the amount of expenditures made 
by such individual with respect to such 
dwelling during such calendar year, or 
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‘‘(ii) the maximum amount of such ex-
penditures set forth in subparagraph (A) 
multiplied by a fraction— 
‘‘(I) the numerator of which is 
the amount of such expenditures with 
respect to such dwelling made by such 
individual during such calendar year, 
and 
‘‘(II) the denominator of which is 
the total expenditures made by all 
such individuals with respect to such 
dwelling during such calendar year. 
‘‘(4) INFLATION ADJUSTMENT.— 
‘‘(A) IN
GENERAL.—In the case of any 
taxable year after 2025, the $25,000 dollar 
amounts under paragraphs (1)(A) and (3), the 
$200,000 amount under paragraph (2)(A)(ii), 
and the $100,000 amount under paragraph (2) 
(B) shall each be increased by an amount equal 
to— 
‘‘(i) such dollar amount, multiplied by 
‘‘(ii) the cost-of-living adjustment de-
termined under section 1(f)(3) for the cal-
endar year in which the taxable year be-
gins, determined by substituting ‘calendar 
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year 2024’ for ‘calendar year 2016’ in sub-
paragraph (A)(ii) thereof. 
‘‘(B) ROUNDING.—If any reduction deter-
mined under subparagraph (A) is not a multiple 
of $50, or any increase under subparagraph (B) 
is not a multiple of $50, such amount shall be 
rounded to the nearest multiple of $50. 
‘‘(c) DEFINITIONS.—For purposes of this section— 
‘‘(1) QUALIFIED
DISASTER
MITIGATION
EX-
PENDITURE.— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
disaster mitigation expenditure’ means an ex-
penditure relating to a qualified dwelling unit— 
‘‘(i) for property to— 
‘‘(I) improve the strength of a 
roof deck attachment, 
‘‘(II) create a secondary water 
barrier to prevent water intrusion or 
mitigate against potential water intru-
sion from wind-driven rain, 
‘‘(III) improve the durability, im-
pact resistance (not less than class 3 
or 4 rating), or fire resistance (not 
less than class A rating) of a roof cov-
ering, 
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‘‘(IV) brace gable-end walls, 
‘‘(V) reinforce the connection be-
tween a roof and supporting wall, 
‘‘(VI) protect openings from pen-
etration by wind-borne debris, 
‘‘(VII) protect exterior doors and 
garages from natural hazards, 
‘‘(VIII) complete measures con-
tained in the publication of the Fed-
eral Emergency Management Agency 
entitled ‘Wind Retrofit Guide for Res-
idential Buildings’ (P–804), 
‘‘(IX) elevate the qualified dwell-
ing unit, as well as utilities, machin-
ery, or equipment, above the base 
flood elevation or other applicable 
minimum elevation requirement, 
‘‘(X) seal walls in the basement 
of the qualified dwelling unit using 
waterproofing compounds, or 
‘‘(XI) protect propane tanks or 
other external fuel sources, 
‘‘(ii) to install— 
‘‘(I) check valves to prevent flood 
water from backing up into drains, 
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‘‘(II) 
flood 
vents, 
breakaway 
walls or open lattice for homes located 
in V zones, 
‘‘(III) a stormwater drainage sys-
tem or improve an existing system, 
‘‘(IV) natural or nature-based 
features for flood control, including 
living shorelines, 
‘‘(V) roof coverings, sheathing, 
flashing, roof and attic vents, eaves, 
or gutters that conform to ignition-re-
sistant construction standards, 
‘‘(VI) wall components for wall 
assemblies that conform to ignition-re-
sistant construction standards, 
‘‘(VII) a wall-to-foundation an-
chor or connector, or a shear transfer 
anchor or connector, 
‘‘(VIII) wood structural panel 
sheathing for strengthening cripple 
walls, 
‘‘(IX) anchorage of the masonry 
chimney to the framing, 
‘‘(X) prefabricated lateral resist-
ing systems, 
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‘‘(XI) a standby generator power 
system consisting of a battery energy 
storage system or standby generator 
and an automatic transfer switch, 
‘‘(XII) a storm shelter that meets 
the design and construction standards 
established by the International Code 
Council and the National Storm Shel-
ter Association (ICC–500), or a safe 
room that satisfies the criteria con-
tained in— 
‘‘(aa) the publication of the 
Federal Emergency Management 
Agency entitled ‘Safe Rooms for 
Tornadoes and Hurricanes’ (P– 
361), or 
‘‘(bb) the publication of the 
Federal Emergency Management 
Agency entitled ‘Taking Shelter 
from the Storm’ (P–320), 
‘‘(XIII) a lightning protection 
system and surge-protective devices, 
‘‘(XIV) exterior walls, doors, win-
dows, or other exterior dwelling unit 
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elements that conform to ignition-re-
sistant construction standards, 
‘‘(XV) exterior deck or fence 
components that conform to ignition- 
resistant construction standards, 
‘‘(XVI) structure-specific water 
hydration systems, including fire miti-
gation systems such as interior and 
exterior sprinkler systems, 
‘‘(XVII) water capture and deliv-
ery systems to accommodate drought 
events or to decrease water use, in-
cluding the design of such systems, 
‘‘(XVIII) flood openings for fully 
enclosed areas below the lowest floor 
of the dwelling unit, 
‘‘(XIX) lateral bracing for wall 
elements, foundation elements, and 
garage doors or other large openings 
to resist seismic loads, 
‘‘(XX) automatic shutoff valves 
for water and gas lines, or 
‘‘(XXI) smoke alarms or detec-
tors, carbon monoxide alarms or de-
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tectors, and fuel gas alarms or detec-
tors, where applicable, 
‘‘(iii) for services or equipment to— 
‘‘(I) create buffers around the 
qualified dwelling unit through the re-
moval or reduction of flammable vege-
tation, including vertical clearance of 
tree branches, 
‘‘(II) create buffers around the 
dwelling unit through— 
‘‘(aa) the removal of exterior 
deck or fence components or igni-
tion-prone landscape features, or 
‘‘(bb) replacement of the 
components or features described 
in item (aa) with components or 
features that conform to ignition- 
resistant construction standards, 
‘‘(III) perform fire maintenance 
procedures identified by the Federal 
Emergency Management Agency or 
the United States Forest Service, in-
cluding fuel management techniques 
such as creating fuel and fire breaks, 
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‘‘(IV) gather and analyze water 
and weather data to better under-
stand the local climate and drought 
history, 
‘‘(V) remove flammable vegeta-
tion within 5 feet of a structure, 
‘‘(VI) determine the risk of nat-
ural disasters which may occur in the 
area in which the qualified dwelling 
unit is located, or 
‘‘(VII) prevent smoke inhalation, 
such as air filters or other equipment 
designed to prevent smoke from enter-
ing the dwelling unit, 
‘‘(iv) for property relating to satis-
fying the standards required for receipt of 
a FORTIFIED designation from the In-
surance Institute for Business and Home 
Safety, provided that the qualified dwelling 
unit receives such designation following in-
stallation of such property, or 
‘‘(v) for any other hazard mitigation 
activity which has been identified by the 
Secretary, in consultation with the Admin-
istrator of the Federal Emergency Man-
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agement Agency, for mitigation of a nat-
ural hazard. 
‘‘(B) EXCEPTION.—The term ‘qualified 
disaster mitigation expenditure’ shall not in-
clude any expenditure or portion thereof which 
is paid, funded, or reimbursed by insurance or 
a Federal, State, or local government entity, or 
any political subdivision, agency, or instrumen-
tality thereof. 
‘‘(2) QUALIFIED DWELLING UNIT.—The term 
‘qualified dwelling unit’ means, with respect to any 
taxpayer, a dwelling unit which is— 
‘‘(A) located in any State or territory— 
‘‘(i) in which a Federal natural dis-
aster declaration has been made within the 
preceding 10-year period with respect to a 
wildfire, hurricane, windstorm or flood, 
‘‘(ii) which includes an area which, 
during the taxable year or the period of 
the 10 taxable years preceding such tax-
able year, has received hazard mitigation 
assistance through the Federal Emergency 
Management Agency in regard to any wild-
fire, hurricane, windstorm or flood which, 
with respect to the expenditure described 
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in paragraph (1) which is made by the tax-
payer, is applicable to such expenditure, or 
‘‘(iii) which includes an area which, 
with respect to any taxable year, has been 
designated as a community disaster resil-
ience zone (as defined in section 206(a) of 
the Robert T. Stafford Disaster Relief and 
Emergency Assistance Act (42 U.S.C. 
5136(a))) as the result of a wildfire, hurri-
cane, windstorm or flood, and 
‘‘(B) used as the principal residence (with-
in the meaning of section 121) of the taxpayer. 
‘‘(d) OTHER RULES.— 
‘‘(1) DOCUMENTATION.—Any taxpayer claiming 
the credit under this section shall provide the Sec-
retary with adequate documentation regarding the 
specific qualified disaster mitigation expenditures 
made by the taxpayer during the taxable year, as 
well as such other information or documentation as 
the Secretary may require. 
‘‘(2) DENIAL OF DOUBLE BENEFIT.—No deduc-
tion or other credit shall be allowed for expenditures 
which have been taken into account under this sec-
tion, and the basis of any property for which a cred-
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it is allowed under this section shall be reduced by 
the amount of credit allowed.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 6211(b)(4)(A) of the Internal Rev-
enue Code of 1986 is amended by inserting ‘‘, 36C’’ 
after ‘‘36B’’. 
(2) Section 1324(b)(2) of title 31, United 
States Code, is amended by inserting ‘‘, 36C’’ after 
‘‘36B’’. 
(3) The table of sections for subpart C of part 
IV of subchapter A of chapter 1 of such Code is 
amended by inserting after the item relating to sec-
tion 36B the following new item: 
‘‘Sec. 36C. Disaster mitigation expenditures.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2024. 
Æ 
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