I 
118TH CONGRESS 
1ST SESSION H. R. 6861 
To amend the Internal Revenue Code of 1986 to provide a refundable credit 
against tax for wildfire mitigation expenditures. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 19, 2023 
Mr. KILEY 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 wildfire 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 ‘‘Supporting Affordable 
Fire Emergency Hardening through Optimized Mitigation 
Efforts Act’’ or the ‘‘SAFE HOME Act’’. 
SEC. 2. REFUNDABLE PERSONAL CREDIT FOR WILDFIRE 
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. WILDFIRE 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 25 percent of the qualified wildfire 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) for 
any taxable year shall not exceed $25,000. 
‘‘(2) PHASEOUT.— 
‘‘(A) IN
GENERAL.—The amount under 
paragraph (1) for the taxable year shall be re-
duced (but not below zero) by an amount which 
bears the same ratio to the amount under such 
paragraph as— 
‘‘(i) the excess (if any) of— 
‘‘(I) 
the 
taxpayer’s 
adjusted 
gross income for such taxable year, 
over 
‘‘(II) $200,000, bears to 
‘‘(ii) $100,000. 
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‘‘(B) INFLATION
ADJUSTMENT.—In the 
case of any taxable year after 2024, each of the 
dollar amounts under subparagraph (A) shall 
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 
year 2023’ for ‘calendar year 2016’ in sub-
paragraph (A)(ii) thereof. 
‘‘(C) 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
WILDFIRE
MITIGATION
EX-
PENDITURE.— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
wildfire mitigation expenditure’ means an ex-
penditure relating to a qualified dwelling unit— 
‘‘(i) for property to improve fire re-
sistance (not less than a class A rating) of 
a roof covering, 
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‘‘(ii) to install— 
‘‘(I) roof coverings, sheathing, 
flashing, roof and attic vents, eaves, 
or gutters that conform to ignition-re-
sistant construction standards, 
‘‘(II) wall components for wall 
assemblies that conform to ignition-re-
sistant construction standards, 
‘‘(III) exterior walls, doors, win-
dows, or other exterior dwelling unit 
elements that conform to ignition-re-
sistant construction standards, 
‘‘(IV) exterior deck or fence com-
ponents that conform to ignition-re-
sistant construction standards, or 
‘‘(V) structure-specific water hy-
dration systems, including fire mitiga-
tion systems such as interior and exte-
rior sprinkler systems, or 
‘‘(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, 
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‘‘(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 
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, 
‘‘(IV) replace flammable vegeta-
tion with less flammable species, or 
‘‘(V) prevent smoke inhalation, 
such as air filters or other equipment 
designed to prevent smoke from enter-
ing the dwelling unit. 
‘‘(B) EXCEPTION.—The term ‘qualified 
wildfire mitigation expenditure’ shall not in-
clude any expenditure or portion thereof which 
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is paid, funded, or reimbursed by a Federal, 
State, or local government entity, or any polit-
ical subdivision, agency, or instrumentality 
thereof. 
‘‘(2) QUALIFIED DWELLING UNIT.—The term 
‘qualified dwelling unit’ means a dwelling unit which 
is— 
‘‘(A) located— 
‘‘(i) in the United States or in a terri-
tory of the United States, and 
‘‘(ii) in an area— 
‘‘(I) in which a Federal natural 
disaster declaration has been made 
within the preceding 10-year period 
with respect to a wildfire, 
‘‘(II) which is adjacent to an 
area described in subclause (I), 
‘‘(III) which, during the taxable 
year or the period of the 10 taxable 
years preceding such taxable year, has 
received hazard mitigation assistance 
through the Federal Emergency Man-
agement Agency in regard to any 
wildfire which, with respect to the ex-
penditure described in paragraph (1) 
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which is made by the taxpayer, is ap-
plicable to such expenditure, or 
‘‘(IV) which, with respect to any 
taxable year, has been designated as a 
community disaster resilience zone (as 
defined in section 206(a) of the Rob-
ert T. Stafford Disaster Relief and 
Emergency Assistance Act (42 U.S.C. 
5136(a))) as the result of a wildfire, 
and 
‘‘(B) used as a primary residence by the 
taxpayer. 
‘‘(d) 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 year, as well as such other information 
or documentation as the Secretary may require. 
‘‘(e) TERMINATION OF CREDIT.—The credit allowed 
under this section shall not apply to wildfire mitigation 
expenditures made after December 31, 2032.’’. 
(b) CONFORMING AMENDMENT.—The table of sec-
tions for subpart C of part IV of subchapter A of chapter 
1 of such Code is amended by inserting after the item 
relating to section 36B the following new item: 
‘‘Sec. 36C. Wildfire mitigation expenditures.’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2022. 
Æ 
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