This week, Los Angeles County Board of Supervisors Chair Kathryn Barger, in collaboration with Supervisor Lindsey P. Horvath, successfully introduced a motion directing Los Angeles County to formally support the Facilitating Increased Resilience, Environmental Weatherization and Lowered Liability (FIREWALL) Act (S. 1323).
The FIREWALL Act, a bipartisan measure introduced by U.S. Senators Adam Schiff and Tim Sheehy, proposes to create a federal tax credit to assist homeowners with the costs of upgrading their homes to better withstand natural disasters, including wildfires and floods. These home hardening improvements are critical for long-term community resilience and public safety.
In January 2025, Los Angeles County experienced devastating wildfires that destroyed more than 18,000 homes and structures and displaced hundreds of thousands of residents. In light of this destruction, Supervisor Barger emphasized the urgent need for action and support for recovery. “Los Angeles County residents have faced unimaginable losses due to these catastrophic wildfires,” said Supervisor Kathryn Barger. “By supporting the FIREWALL Act, we aim to provide tangible assistance to families striving to rebuild and fortify their homes against future disasters.”
The legislation would allow homeowners to claim a tax credit for 50% of eligible expenses related to home hardening, up to $25,000. Households earning less than $200,000 annually would be eligible for the full credit, while 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 have experienced a federally declared disaster within the past 10 years would be eligible. The credit would also be fully refundable and indexed for inflation starting in 2026.
Supervisor Horvath praised the federal leadership 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,” said Supervisor Lindsey P. Horvath. “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.”
Supervisor Barger and Horvath’s motion received unanimous approval from the Board of Supervisors during yesterday’s Board meeting. By supporting the FIREWALL Act, the Los Angeles County Board of Supervisors reinforces its commitment to disaster recovery, preparedness, and climate resilience for its most vulnerable communities.