Personal Income Tax: tax credits: fire-resistant home improvements.
- Establishes a tax credit for fire-resistant home improvements in high-risk fire zones through 2029.
- Provides homeowners up to $400 annually in tax credits for installing fire-resistant roofs, vents, and walls.
- Limits eligibility to households earning under $250,000 for joint filers or $125,000 for individuals.
- Caps total tax credits at $2,000 per taxpayer over the program's duration.
Assembly Member Wallis and seventeen coauthors have put forward a tax credit proposal allowing California homeowners in high-risk fire zones to claim up to $400 annually for fire-resistant home improvements, with a lifetime maximum of $2,000. The credit would cover 40% of qualifying expenses for modifications like Class A fire-rated roofs, enclosed eaves, fire-resistant vents, noncombustible exterior walls, and proper ground clearance.
The credit would be available from 2025 through 2029 to residents of areas designated as high or very high fire hazard severity zones by the State Fire Marshal. Income limits restrict eligibility to joint filers earning $250,000 or less annually and individual filers earning $125,000 or less. Unused portions of the credit could carry forward for up to three years. The Franchise Tax Board must analyze usage patterns and report findings to the Legislature by December 2030, tracking both the number of taxpayers claiming the credit and average claim amounts.
The measure includes specific performance metrics to evaluate whether it achieves its stated purpose of offsetting costs for homeowners who undertake wildfire mitigation improvements. The credit would sunset on December 1, 2030, requiring legislative action to extend it beyond that date.
This bill was recently introduced. Email the authors to let them know what you think about it.
Introduced By
 Heath FloraR Assembly Member | Bill Author |  Not Contacted | |
 Jeff GonzalezR Assembly Member | Bill Author | Not Contacted | |
 Kate SanchezR Assembly Member | Bill Author | Not Contacted | |
 Greg WallisR Assembly Member | Bill Author | Not Contacted | |
 Juan AlanisR Assembly Member | Bill Author | Not Contacted |
| Bill Number | Title | Introduced Date | Status | Link to Bill |
|---|---|---|---|---|
AB-1354 | Personal Income Tax Law: credits: insurance. | February 2025 | Introduced | |
ABX-13 | Personal Income Tax: tax credits: fire-resistant home improvements. | January 2025 | Failed | |
AB-582 | Personal Income Tax: tax credits: fire-resistant home improvements. | February 2023 | Failed |
- Establishes a tax credit for fire-resistant home improvements in high-risk fire zones through 2029.
- Provides homeowners up to $400 annually in tax credits for installing fire-resistant roofs, vents, and walls.
- Limits eligibility to households earning under $250,000 for joint filers or $125,000 for individuals.
- Caps total tax credits at $2,000 per taxpayer over the program's duration.
This bill was recently introduced. Email the authors to let them know what you think about it.
Introduced By
Assembly Member Wallis and seventeen coauthors have put forward a tax credit proposal allowing California homeowners in high-risk fire zones to claim up to $400 annually for fire-resistant home improvements, with a lifetime maximum of $2,000. The credit would cover 40% of qualifying expenses for modifications like Class A fire-rated roofs, enclosed eaves, fire-resistant vents, noncombustible exterior walls, and proper ground clearance.
The credit would be available from 2025 through 2029 to residents of areas designated as high or very high fire hazard severity zones by the State Fire Marshal. Income limits restrict eligibility to joint filers earning $250,000 or less annually and individual filers earning $125,000 or less. Unused portions of the credit could carry forward for up to three years. The Franchise Tax Board must analyze usage patterns and report findings to the Legislature by December 2030, tracking both the number of taxpayers claiming the credit and average claim amounts.
The measure includes specific performance metrics to evaluate whether it achieves its stated purpose of offsetting costs for homeowners who undertake wildfire mitigation improvements. The credit would sunset on December 1, 2030, requiring legislative action to extend it beyond that date.
Heath FloraR Assembly Member | Bill Author | Not Contacted | |
Jeff GonzalezR Assembly Member | Bill Author | Not Contacted | |
Kate SanchezR Assembly Member | Bill Author | Not Contacted | |
Greg WallisR Assembly Member | Bill Author | Not Contacted | |
Juan AlanisR Assembly Member | Bill Author | Not Contacted |
| Bill Number | Title | Introduced Date | Status | Link to Bill |
|---|---|---|---|---|
AB-1354 | Personal Income Tax Law: credits: insurance. | February 2025 | Introduced | |
ABX-13 | Personal Income Tax: tax credits: fire-resistant home improvements. | January 2025 | Failed | |
AB-582 | Personal Income Tax: tax credits: fire-resistant home improvements. | February 2023 | Failed |