Personal Income Tax: tax credits: fire-resistant home improvements.

Summary

The bill gives eligible homeowners a credit equal to 40% of qualified fire‑hardening expenses, up to $400 per year and $2,000 total. It applies to primary residences in high or very high fire‑hazard zones for tax years 2025‑2029, with income limits of $250,000 for joint filers and $125,000 for other filers. Unused credit can be carried forward for up to three years.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

Hearings

• Revenue and Taxation Committee Hearing
  Revenue and Taxation · May 5, 2025
• Revenue and Taxation Committee Hearing
  Revenue and Taxation · Mar 17, 2025

History

1. Feb 2, 2026From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
2. Jan 31, 2026Died pursuant to Art. IV, Sec. 10(c) of the Constitution.
3. May 5, 2025In committee: Set, first hearing. Held under submission.
4. Apr 8, 2025Re-referred to Com. on REV. & TAX.
5. Apr 7, 2025From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
6. Mar 17, 2025In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
7. Feb 18, 2025Referred to Com. on REV. & TAX.
8. Feb 4, 2025From printer. May be heard in committee March 6.
9. Feb 3, 2025Read first time. To print.

Sponsors

• Wallis · sponsor
• Alanis
• Castillo
• Chen
• Davies
• DeMaio
• Dixon
• Essayli
• Flora
• Gallagher
• Hadwick
• Jeff Gonzalez
• Lackey
• Macedo
• Patterson
• Sanchez
• Ta
• Tangipa

Bill text

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