119th Congress · introduced in the House · Feb 4, 2025
SAFE HOME Act
Official title from Congress.gov
Latest action (Feb 4, 2025): Referred to the House Committee on Ways and Means.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in House (Feb 4, 2025)
Supporting Affordable Fire Emergency Hardening through Optimized Mitigation Efforts Act or the SAFE HOME Act
This bill establishes a new refundable tax credit (through 2032) for costs incurred by an individual to improve the fire resistance of a primary residence. (Certain requirements and limitations apply.)
The amount of the tax credit is 25% of unreimbursed qualified wildfire mitigation expenses up to $25,000. The tax credit begins to phase out for individuals with an adjusted gross income exceeding $200,000, such that the tax credit is completely phased out for individuals with an adjusted gross income of $300,000 or more.
Wildfire mitigation expenses that qualify for the tax credit include
• property to improve the fire-resistance of a roof;
• installation of ignition-resistant property (e.g., sheathing, flashing, roof and attic vents, or certain exterior elements) or structure-specific water hydration systems;
Show the full summary (4 more paragraphs)No cosponsors.
Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Actions from Congress.gov, newest first.
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 23, 2026.
24 citations.
AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION · lobbying firm or registrant: AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION FKA PROPERTY CASUALTY INSURERS ASSOC. OF AMERICA
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · amended · posted Oct 23, 2026 · issue area: Taxation/Internal Revenue Code
$1,410,000
Spent on own lobbying
…Mitigation Programs H.R. 1070 To Exclude from Gross Income Certain Income from Providing Real Property Insurance Following Certain Federally Declared Disasters H.R. 948 To Provide a Refundable Credit Against Tax for Wildfire Mitigation Expenditures S. 586 A Refundable Credit to Offset Flood Insurance Premiums H.R. 1481 To Ensu…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES · lobbying firm or registrant: NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 21, 2026 · issue area: Taxation/Internal Revenue Code
$520,000
Spent on own lobbying
…om State-based catastrophe loss mitigation programs. S.796 - A bill to amend the Internal Revenue Code of 1986 to repeal the corporate alternative minimum tax. H.R.948 - To amend the Internal Revenue Code of 1986 to provide a refundable credit against tax for wildfire mitigation expenditures. H.R.3512 - To amend the Internal…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION · lobbying firm or registrant: AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION FKA PROPERTY CASUALTY INSURERS ASSOC. OF AMERICA
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$1,600,000
Spent on own lobbying
…Mitigation Programs H.R. 1070 To Exclude from Gross Income Certain Income from Providing Real Property Insurance Following Certain Federally Declared Disasters H.R. 948 To Provide a Refundable Credit Against Tax for Wildfire Mitigation Expenditures S. 586 A Refundable Credit to Offset Flood Insurance Premiums H.R. 1481 To Ensu…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SIERRA CLUB · lobbying firm or registrant: SIERRA CLUB
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 14, 2026 · issue area: Disaster Planning/Emergencies
$220,000
Spent on own lobbying
HOUSE: H.R. 582: Community Protection and Wildfire Resilience Act (Support) H.R. 1105: Disaster Resiliency and Coverage Act (Support) H.R. 948: SAFE HOME Act (Support) SENATE: S. 1323: FIREWALL Act (Support) S. 902: Wildfire Response and Preparedness Act (Oppose) S 3609: Community Protection and Wildf…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION · lobbying firm or registrant: AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION FKA PROPERTY CASUALTY INSURERS ASSOC. OF AMERICA
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 22, 2026 · issue area: Taxation/Internal Revenue Code
$2,140,000
Spent on own lobbying
…Mitigation Programs H.R. 1070 To Exclude from Gross Income Certain Income from Providing Real Property Insurance Following Certain Federally Declared Disasters H.R. 948 To Provide a Refundable Credit Against Tax for Wildfire Mitigation Expenditures S. 586 A Refundable Credit to Offset Flood Insurance Premiums H.R. 1481 To Ensu…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES · lobbying firm or registrant: NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$540,000
Spent on own lobbying
…om State-based catastrophe loss mitigation programs. S.796 - A bill to amend the Internal Revenue Code of 1986 to repeal the corporate alternative minimum tax. H.R.948 - To amend the Internal Revenue Code of 1986 to provide a refundable credit against tax for wildfire mitigation expenditures. H.R.3512 - To amend the Internal…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SIERRA CLUB · lobbying firm or registrant: SIERRA CLUB
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 14, 2026 · issue area: Disaster Planning/Emergencies
$100,000
Spent on own lobbying
HOUSE: H.R. 582: Community Protection and Wildfire Resilience Act (Support) H.R. 1105: Disaster Resiliency and Coverage Act (Support) H.R. 948: SAFE HOME Act (Support) SENATE: S. 1323: FIREWALL Act (Support) S. 902: Wildfire Response and Preparedness Act (Oppose) S 3609: Community Protection and Wildf…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN FAMILY MUTUAL INSURANCE COMPANY, S.I. · lobbying firm or registrant: AMERICAN FAMILY MUTUAL INSURANCE COMPANY, S.I.
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted May 27, 2026 · issue area: Insurance
$97,407
Spent on own lobbying
…ited States Geological Survey to establish a program to map zones that are at greater risk of sinkhole formation, and for other purposes. (Darren Soto, D-FL-9) H.R.948 - To amend the Internal Revenue Code of 1986 to provide a refundable credit against tax for wildfire mitigation expenditures. (Kevin Kiley, R-CA-3) H.R.956 - T…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION · lobbying firm or registrant: AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION FKA PROPERTY CASUALTY INSURERS ASSOC. OF AMERICA
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$1,440,000
Spent on own lobbying
…Mitigation Programs H.R. 1070 To Exclude from Gross Income Certain Income from Providing Real Property Insurance Following Certain Federally Declared Disasters H.R. 948 To Provide a Refundable Credit Against Tax for Wildfire Mitigation Expenditures S. 586 A Refundable Credit to Offset Flood Insurance Premiums H.R. 1481 To Ensu…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES · lobbying firm or registrant: NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$506,440
Spent on own lobbying
…om State-based catastrophe loss mitigation programs. S.796 - A bill to amend the Internal Revenue Code of 1986 to repeal the corporate alternative minimum tax. H.R.948 - To amend the Internal Revenue Code of 1986 to provide a refundable credit against tax for wildfire mitigation expenditures. H.R.3512 - To amend the Internal…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SIERRA CLUB · lobbying firm or registrant: SIERRA CLUB
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 17, 2026 · issue area: Disaster Planning/Emergencies
$120,000
Spent on own lobbying
HOUSE: H.R. 582: Community Protection and Wildfire Resilience Act (Support) H.R. 1105: Disaster Resiliency and Coverage Act (Support) H.R. 948: SAFE HOME Act (Support) SENATE: S. 1323: FIREWALL Act (Support) S. 902: Wildfire Response and Preparedness Act (Oppose) S 3609: Community Protection and Wildf…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN FAMILY MUTUAL INSURANCE COMPANY, S.I. · lobbying firm or registrant: AMERICAN FAMILY MUTUAL INSURANCE COMPANY, S.I.
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Feb 4, 2026 · issue area: Insurance
$12,851
Spent on own lobbying
…ited States Geological Survey to establish a program to map zones that are at greater risk of sinkhole formation, and for other purposes. (Darren Soto, D-FL-9) H.R.948 - To amend the Internal Revenue Code of 1986 to provide a refundable credit against tax for wildfire mitigation expenditures. (Kevin Kiley, R-CA-3) H.R.956 - T…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION · lobbying firm or registrant: AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION FKA PROPERTY CASUALTY INSURERS ASSOC. OF AMERICA
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Taxation/Internal Revenue Code
$1,400,000
Spent on own lobbying
…Mitigation Programs H.R. 1070 To Exclude from Gross Income Certain Income from Providing Real Property Insurance Following Certain Federally Declared Disasters H.R. 948 To Provide a Refundable Credit Against Tax for Wildfire Mitigation Expenditures S. 586 A Refundable Credit to Offset Flood Insurance Premiums H.R. 1481 To Ensu…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SIERRA CLUB · lobbying firm or registrant: SIERRA CLUB
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Disaster Planning/Emergencies
$80,000
Spent on own lobbying
HOUSE: H.R. 582: Community Protection and Wildfire Resilience Act (Support) H.R. 1105: Disaster Resiliency and Coverage Act (Support) H.R. 948: SAFE HOME Act (Support) SENATE: S. 1323: FIREWALL Act (Support) S. 902: Wildfire Response and Preparedness Act (Oppose)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES · lobbying firm or registrant: NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 16, 2026 · issue area: Taxation/Internal Revenue Code
$465,758
Spent on own lobbying
…om State-based catastrophe loss mitigation programs. S.796 - A bill to amend the Internal Revenue Code of 1986 to repeal the corporate alternative minimum tax. H.R.948 - To amend the Internal Revenue Code of 1986 to provide a refundable credit against tax for wildfire mitigation expenditures. H.R.3512 - To amend the Internal…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN FAMILY MUTUAL INSURANCE COMPANY, S.I. · lobbying firm or registrant: AMERICAN FAMILY MUTUAL INSURANCE COMPANY, S.I.
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 27, 2025 · issue area: Insurance
$87,675
Spent on own lobbying
…ited States Geological Survey to establish a program to map zones that are at greater risk of sinkhole formation, and for other purposes. (Darren Soto, D-FL-9) H.R.948 - To amend the Internal Revenue Code of 1986 to provide a refundable credit against tax for wildfire mitigation expenditures. (Kevin Kiley, R-CA-3) H.R.956 - T…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES · lobbying firm or registrant: NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 21, 2025 · issue area: Taxation/Internal Revenue Code
$442,147
Spent on own lobbying
…om State-based catastrophe loss mitigation programs. S.796 - A bill to amend the Internal Revenue Code of 1986 to repeal the corporate alternative minimum tax. H.R.948 - To amend the Internal Revenue Code of 1986 to provide a refundable credit against tax for wildfire mitigation expenditures. H.R.3512 - To amend the Internal…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SIERRA CLUB · lobbying firm or registrant: SIERRA CLUB
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 8, 2025 · issue area: Disaster Planning/Emergencies
$90,000
Spent on own lobbying
HOUSE: H.R. 582: Community Protection and Wildfire Resilience Act (Support) H.R. 1105: Disaster Resiliency and Coverage Act (Support) H.R. 948: SAFE HOME Act (Support) SENATE: S. 1323: FIREWALL Act (Support) S. 902: Wildfire Response and Preparedness Act (Oppose)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN FAMILY MUTUAL INSURANCE COMPANY, S.I. · lobbying firm or registrant: AMERICAN FAMILY MUTUAL INSURANCE COMPANY, S.I.
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Sep 25, 2025 · issue area: Insurance
$40,138
Spent on own lobbying
…ited States Geological Survey to establish a program to map zones that are at greater risk of sinkhole formation, and for other purposes. (Darren Soto, D-FL-9) H.R.948 - To amend the Internal Revenue Code of 1986 to provide a refundable credit against tax for wildfire mitigation expenditures. (Kevin Kiley, R-CA-3) H.R.956 - T…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION · lobbying firm or registrant: AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION FKA PROPERTY CASUALTY INSURERS ASSOC. OF AMERICA
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 22, 2025 · issue area: Taxation/Internal Revenue Code
$1,740,000
Spent on own lobbying
…Mitigation Programs H.R. 1070 To Exclude from Gross Income Certain Income from Providing Real Property Insurance Following Certain Federally Declared Disasters H.R. 948 To Provide a Refundable Credit Against Tax for Wildfire Mitigation Expenditures S. 586 A Refundable Credit to Offset Flood Insurance Premiums H.R. 1481 To Ensu…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES · lobbying firm or registrant: NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 21, 2025 · issue area: Taxation/Internal Revenue Code
$435,663
Spent on own lobbying
…om State-based catastrophe loss mitigation programs. S.796 - A bill to amend the Internal Revenue Code of 1986 to repeal the corporate alternative minimum tax. H.R.948 - To amend the Internal Revenue Code of 1986 to provide a refundable credit against tax for wildfire mitigation expenditures. H.R.3512 - To amend the Internal…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN FAMILY MUTUAL INSURANCE COMPANY, S.I. · lobbying firm or registrant: AMERICAN FAMILY MUTUAL INSURANCE COMPANY, S.I.
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Jul 1, 2025 · issue area: Insurance
$86,159
Spent on own lobbying
…ited States Geological Survey to establish a program to map zones that are at greater risk of sinkhole formation, and for other purposes. (Darren Soto, D-FL-9) H.R.948 - To amend the Internal Revenue Code of 1986 to provide a refundable credit against tax for wildfire mitigation expenditures. (Kevin Kiley, R-CA-3) H.R.956 - T…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES · lobbying firm or registrant: NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 21, 2025 · issue area: Taxation/Internal Revenue Code
$424,512
Spent on own lobbying
…om State-based catastrophe loss mitigation programs. S.796 - A bill to amend the Internal Revenue Code of 1986 to repeal the corporate alternative minimum tax. H.R.948 - To amend the Internal Revenue Code of 1986 to provide a refundable credit against tax for wildfire mitigation expenditures.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION · lobbying firm or registrant: AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION FKA PROPERTY CASUALTY INSURERS ASSOC. OF AMERICA
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 21, 2025 · issue area: Taxation/Internal Revenue Code
$1,290,000
Spent on own lobbying
…Mitigation Programs H.R. 1070 To Exclude from Gross Income Certain Income from Providing Real Property Insurance Following Certain Federally Declared Disasters H.R. 948 To Provide a Refundable Credit Against Tax for Wildfire Mitigation Expenditures S. 586 A Refundable Credit to Offset Flood Insurance Premiums H.R. 1481 To Ensu…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing