The FIREWALL Act creates a new tax credit to help homeowners pay for improvements that protect their homes from natural disasters like hurricanes, floods, wildfires, and tornadoes. If you make qualifying disaster-prevention improvements to your primary residence, you can claim a tax credit worth 50% of what you spent, up to a maximum of $25,000 per year (or $12,500 if you're married filing separately). The credit phases out for higher-income earners—it starts to decrease if your adjusted gross income exceeds $200,000. The credit is refundable, meaning you can get money back even if you don't owe taxes. Importantly, you can only claim this credit if your home is located in an area that has experienced a recent federal disaster declaration for wildfire, hurricane, windstorm, or flood within the past 10 years, or if your area has received federal hazard mitigation assistance or been designated as a community disaster resilience zone. The improvements that qualify are extensive and include things like reinforcing roof attachments, installing impact-resistant windows and doors, elevating homes above flood levels, installing backup generators, creating firebreaks around your property, and many other specific hardening measures designed to make homes more resilient to natural disasters.