SAFE HOME Act

The SAFE HOME Act creates a 25% refundable tax credit for homeowners who make qualifying wildfire mitigation improvements to their primary residence. It covers expenses like installing fire-resistant roofing, clearing flammable vegetation, and adding ignition-resistant exterior features, but excludes government-funded projects. The credit maxes at $25,000 per year and phases out for taxpayers with adjusted gross income over $200,000. The credit applies only to homes in areas with recent federal wildfire disaster declarations or FEMA hazard mitigation assistance, and expires after 2032.