SAFE HOME Act

[AI summary unavailable — showing source text] [Congressional Bills 118th Congress] [From the U.S. Government Publishing Office] [H.R. 6861 Introduced in House (IH)] <DOC> 118th CONGRESS 1st Session H. R. 6861 To amend the Internal Revenue Code of 1986 to provide a refundable credit against tax for wildfire mitigation expenditures. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES December 19, 2023 Mr. Kiley introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to provide a refundable credit against tax for wildfire mitigation expenditures. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Supporting Affordable Fire Emergency Hardening through Optimized Mitigation Efforts Act'' or the ``SAFE HOME Act''. SEC. 2. REFUNDABLE PERSONAL CREDIT FOR WILDFIRE MITIGATION EXPENDITURES. (a) In General.--Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to refundable cre…