The Facilitating Increased Resilience, Environmental Weatherization And Lowered Liability (FIREWALL) Act

This bill creates a refundable tax credit for homeowners who make specific disaster-prevention improvements to their primary residence. It allows a 50% credit on qualified expenses (up to $25,000 per household) for work like reinforcing roofs, installing flood barriers, adding fire-resistant materials, or creating storm shelters, as defined by FEMA standards. The credit applies only to homes located in areas with recent federal disaster declarations for wildfires, hurricanes, floods, or windstorms. Expenses covered by government funds are excluded, and the credit becomes available for 2025 tax returns and later.