LA County Backs Federal Tax Credits For Disaster-Hardened Homes

The Los Angeles County Board of Supervisors unanimously approved a motion yesterday to formally support federal legislation that would provide tax relief to homeowners who upgrade their properties to withstand natural disasters, including wildfires and floods.

The Board endorsed the Facilitating Increased Resilience, Environmental Weatherization, and Lowered Liability Act, also known as the FIREWALL Act. The bipartisan measure was introduced by U.S. Sens. Adam Schiff and Tim Sheehy as S. 1323.

Board Chair Kathryn Barger, in collaboration with Supervisor Lindsey P. Horvath, introduced the motion.

The proposed legislation would allow homeowners to claim a tax credit for 50% of eligible disaster-hardening expenses, up to $25,000. These home hardening improvements are critical for long-term community resilience and public safety. Households earning less than $200,000 annually would qualify for the full credit. The credit would phase out gradually for those earning up to $300,000.

Qualifying upgrades include fire-resistant building materials, impact-resistant roofing, stormwater barriers, air filtration systems and vegetation removal. Communities that experienced a federally declared disaster within the past 10 years would be eligible.

“Los Angeles County residents have faced unimaginable losses due to these catastrophic wildfires,” Barger said. “By supporting the FIREWALL Act, we aim to provide tangible assistance to families striving to rebuild and fortify their homes against future disasters.”

The credit would be fully refundable and indexed for inflation beginning in 2026.

Horvath praised the federal legislators behind the bill.

“Los Angeles County is grateful for the commitment from Senators Schiff and Sheehy to helping our fire-impacted communities rebuild with climate resilience in mind,” Horvath said. “Tax credits made possible through the FIREWALL Act will be essential to ensuring home hardening upgrades are feasible for homeowners who have already endured so much. Federal tax credits have the power to ensure that cost is not the reason our residents are unable to rebuild in a way that protects them from future disasters.”

The County’s support reinforces its commitment to disaster recovery, preparedness and climate resilience for its most vulnerable communities, according to the Board’s action.