Tax credit for disaster-proofing your home—if your county already got federal aid
H.R. 6473 — The Facilitating Increased Resilience, Environmental Weatherization And Lowered Liability (FIREWALL) Act · Filed by Kevin Mullin (D-CA) · 1 cosponsor · Introduced Dec 4, 2025 · Referred to committee
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What it does
This bill creates a new federal tax credit allowing homeowners to claim 50% of their disaster-mitigation spending (up to $25,000 per year, phasing out for higher earners) as a refundable tax credit. Eligible expenses include roof reinforcement, flood barriers, fire-resistant materials, generators, storm shelters, and vegetation removal—but only for homes in counties that have received federal disaster declarations or FEMA hazard-mitigation assistance in the past decade. The credit cannot be claimed for expenses already covered by insurance or government grants.
Why we flagged it
The bill's core mechanism is a refundable tax credit for homeowner disaster-mitigation spending. It is straightforward fiscal policy—a subsidy routed through the tax code rather than direct appropriation. The title accurately describes the function.
What the text implies
- The credit is available only in counties with prior federal disaster declarations or FEMA assistance, creating a geographic subsidy that may incentivize migration to or investment in disaster-prone areas rather than reducing overall risk.
- The $25,000 annual cap and 50% credit structure means the federal government absorbs up to $12,500 per household per year in foregone revenue, with no explicit sunset or aggregate spending cap—total cost depends on uptake and is not pre-appropriated.
The full analysis lists 4 implications of this text.
Who stands to gain
homeowners in federally declared disaster zones; roofing and construction contractors; building materials suppliers