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AB 389 would offer tax credit for home hardening in high fire-hazard areas; firefighters and Realtors back measure

2665765 · March 17, 2025
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Summary

AB 389 would create a personal income tax credit equal to 40% of qualified home hardening expenses (capped at $400 annually, $2,000 total) for homeowners in high and very high fire hazard zones; supporters including CAL FIRE and the California Association of Realtors urged the committee to advance the bill; bill was referred to suspense.

Assemblymember Phil Wallace presented AB 389 to establish a tax credit for homeowners who install home hardening measures to reduce wildfire risk. The credit would equal 40% of qualified expenses such as fire-resistant roofs, emberproof vents, enclosed eaves and…

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