# 119-s-1323: The Facilitating Increased Resilience, Environmental Weatherization And Lowered Liability (FIREWALL) Act

119-s-1323, The Facilitating Increased Resilience, Environmental Weatherization And Lowered Liability (FIREWALL) Act, is a 119th Congress bill sponsored by Sen. Schiff, Adam B. [D-CA] (D-CA); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-s-1323
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-1323
- Congress: 119
- Title: The Facilitating Increased Resilience, Environmental Weatherization And Lowered Liability (FIREWALL) Act
- Status: introduced
- Introduced: 2025-04-08
- Sponsor: Sen. Schiff, Adam B. [D-CA] (D-CA)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**Creates a refundable tax credit for disaster mitigation.** It would help pay to make a taxpayer's principal residence more resistant to floods, wind, wildfire and other natural hazards.

## Cosponsors (1)

- Sen. Sheehy, Tim [R-MT] (R-MT), 2025-04-08T00:00:00.000Z

## Provisions PRIA read

- 50% credit for home disaster upgrades: mixed, high. This bill would let homeowners in eligible disaster areas get a refundable tax credit equal to 50% of qualifying disaster-mitigation work on their main home. The credit would be capped each year at $25,000 (or $12,500 if married filing separately), with a shared $25,000 calendar-year cap for jointl…

## Related bills

- 119-s-4949: Water Resources Development Act of 2026
- 119-s-4744: Take Care of America’s Veterans Act
- 119-s-3597: National Quantum Initiative Reauthorization Act of 2026
- 119-s-2838: Protecting Our Democracy Act
- 119-s-2819: Head Start for America's Children Act
- 119-s-1541: SHIPS for America Act of 2025

## Sources
- [119-s-1323 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/1323)

## Related
- [119-s-4949: Water Resources Development Act of 2026](https://policyrisk.com/legislation/119-s-4949)
- [119-s-4744: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-s-4744)
- [119-s-3597: National Quantum Initiative Reauthorization Act of 2026](https://policyrisk.com/legislation/119-s-3597)
- [119-s-2838: Protecting Our Democracy Act](https://policyrisk.com/legislation/119-s-2838)
- [119-s-2819: Head Start for America's Children Act](https://policyrisk.com/legislation/119-s-2819)
- [119-s-1541: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-s-1541)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-1323 (as of 2025-12-21).