HR948-119

Introduced

To amend the Internal Revenue Code of 1986 to provide a refundable credit against tax for wildfire mitigation expenditures.

119th Congress Introduced Feb 4, 2025

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to provide a refundable credit against tax for wildfire mitigation expenditures., changes federal law or congressional policy affecting energy producers, utilities, and energy consumers. The main policy domain is Energy, Environment, Finance.

Who Benefits and How

energy producers, utilities, and energy consumers may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.

Who Bears the Burden and How

federal implementing agencies, energy producers, utilities, and energy consumers may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.

Key Provisions

  • Section H73F2275A18224DAB9CBC9E7992A717E2: 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.
  • Section H3BCD3B76206C4962B195C9567F0B1E57: 2. Refundable personal credit for wildfire mitigation expenditures Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986...
  • Section HF737D8DEC7E84D5B9A0F1A3606D51A26: 36C. Wildfire mitigation expenditures In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to provide a refundable credit against tax for wildfire mitigation expenditures., changes federal law or congressional policy affecting energy producers, utilities, and energy consumers.

Key Policy Areas

Energy, Environment, Finance

Primary Purpose

This bill, To amend the Internal Revenue Code of 1986 to provide a refundable credit against tax for wildfire mitigation expenditures., changes federal law or congressional policy affecting energy producers, utilities, and energy consumers.

Policy Domains

Energy Environment Finance

Whole bill

Identified Gains
  • energy producers, utilities, and energy consumers
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: ih
energy producers, utilities, and energy consumers: ,
Identified Costs
  • federal implementing agencies
  • energy producers, utilities, and energy consumers
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: ih
federal implementing agencies: ,
energy producers, utilities, and energy consumers: ,

Legislative Progress

Introduced
Introduced Committee Passed
Feb 4, 2025

Mr. Kiley of California introduced the following bill; which was …

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Energy Environment Finance
Actor Mappings
"the_secretary"
→ The Secretary identified in the operative section

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology