Tax credit for disaster-proofing homes in disaster zones
S. 1323 — The Facilitating Increased Resilience, Environmental Weatherization And Lowered Liability (FIREWALL) Act · Filed by Adam Schiff (D-CA) · 1 cosponsor · Introduced Apr 8, 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 incomes above $200,000) as a refundable tax credit. Eligible expenditures include roof reinforcement, flood barriers, fire-resistant materials, storm shelters, generators, vegetation removal, and other hardening measures for homes in counties that have experienced federally declared disasters (wildfires, hurricanes, windstorms, floods) in the past decade or received FEMA hazard-mitigation assistance.
Why we flagged it
The bill's core mechanism is a refundable personal income-tax credit for homeowners undertaking disaster-mitigation improvements. It is a direct subsidy to individuals (not corporations or contractors), structured as a tax expenditure rather than an appropriation.
What the text implies
- The credit may incentivize over-investment in mitigation by homeowners in marginal risk zones, since the 50% subsidy reduces the perceived cost-benefit threshold for improvements that may not be actuarially justified.
- Refundability means the credit can exceed tax liability, creating a direct cash outlay from the Treasury for lower-income filers—effectively a transfer payment disguised as a tax credit, which may face budget-scoring scrutiny.
- The 10-year lookback for disaster declarations creates a lag: homes in areas that have not yet experienced a federally declared event are ineligible, potentially excluding emerging climate-risk zones.
- Contractor and material suppliers may capture part of the subsidy through price increases, since demand for mitigation services will rise and supply is constrained in disaster-prone regions.
- The bill does not require proof of insurance or mandate that homeowners maintain coverage post-mitigation, so the public benefit (reduced disaster payouts) is not guaranteed.
Section numbers refer to the bill text the analysis read — linked under Primary records below.
Who it affects
Homeowners in disaster-prone areas gain direct financial relief for protective investments, lowering the out-of-pocket cost of resilience measures and potentially reducing future disaster losses and insurance premiums. The credit is refundable (not just a deduction), income-capped to favor lower earners, and explicitly excludes double-dipping with government grants, ensuring public funds are not duplicated.
Who stands to gain
- homeowners in disaster-prone counties
- roofing and construction contractors
- building-material suppliers
- HVAC and generator manufacturers
- landscape and vegetation-management services
Named in the bill
Internal Revenue Service (IRS), Federal Emergency Management Agency (FEMA), Insurance Institute for Business and Home Safety (IBHS), International Code Council (ICC), National Storm Shelter Association, U.S. Forest Service, Robert T. Stafford Disaster Relief and Emergency Assistance Act
Where it stands
1 cosponsor: 1 Republicans.
- Apr 8, 2025 — Introduced · Congress.gov: “Introduced in Senate”
- Apr 8, 2025 — Referred to Senate Committee on Finance · Congress.gov: “Read twice and referred to the Committee on Finance”
Dates and quoted wording are Congress.gov's action record; the timeline shows status changes, not every procedural step.
Money around this bill
14 lobbying clients named this bill on 24 disclosure filings across 3 quarters, Dec 2025 to Jun 2026. Those filings disclosed $45,655,304 in lobbying spend. A filing names 30 bills on average, so that figure is what each filing reported, not a share belonging to this bill.
More lobbying clients named this bill than 94% of bills with at least one filing.
Adam Schiff, the sponsor, reported $54,400 in PAC receipts in the 2026 cycle.
- Chamber of Commerce of the U.S.A. — $37,710,000 on 2 filings
- American Property Casualty Insurance Association — $3,540,000 on 2 filings
- Honeywell International — $1,610,000 on 1 filing
- Amrize North America Inc. — $550,000 on 3 filings
- The Sherwin-williams Company — $530,000 on 2 filings
Lobbying Disclosure Act filings through Jul 24, 2026. A filing shows who paid to lobby on a bill it names, not what changed.
How this was measured
Analysis — Quorum's AI read the bill text published by Congress.gov (10,585 characters) on Jul 25, 2026. Section numbers in the findings refer to that text, linked below; transparency and hidden-provision scores are compared against the median of 16,222 analysed bills.
Status and sponsors — Congress.gov's bill record — actions, committee referrals and cosponsors — loaded nightly. The timeline shows status changes, not every procedural action.
Money — Senate Lobbying Disclosure Act filings whose specific-issue field names this bill for quarters ending Dec 2025 to Jun 2026. A filing's amount is reported whole beside the median number of bills a filing names; it is never divided across them. PAC receipts are FEC-reported contributions to the sponsor's candidate committee in the 2026 cycle.
As of — lobbying records through Jul 24, 2026 · page rendered 2026-10-20.
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