California AB389 offers a tax credit for fire-resistant home improvements in high-risk fire areas.

California AB389 provides a personal income tax credit for homeowners in high-risk fire areas who make fire-resistant improvements to their primary residence. The credit is equal to 40% of qualified expenses, up to $400 per year and $2,000 in total. Eligible expenses include a Class A fire-rated roof, enclosed eaves, fire-resistant vents, and noncombustible exterior wall covering. The credit is available for taxable years between 2025 and 2029, with a report on its effectiveness due by December 1, 2030.

California AB389 offers a tax credit for fire-resistant home improvements in high-risk fire areas.

California AB389 provides a personal income tax credit for homeowners in high-risk fire areas who make fire-resistant improvements to their primary residence. The credit is equal to 40% of qualified expenses, up to $400 per year and $2,000 in total. Eligible expenses include a Class A fire-rated roof, enclosed eaves, fire-resistant vents, and noncombustible exterior wall covering. The credit is available for taxable years between 2025 and 2029, with a report on its effectiveness due by December 1, 2030.