This bill amends the Internal Revenue Code to create a new refundable tax credit for individuals undertaking wildfire mitigation efforts. Taxpayers can claim a credit equal to 25 percent of their qualified expenditures, with a maximum credit of $25,000 per taxable year. This credit is subject to a phase-out for taxpayers with adjusted gross incomes exceeding $200,000, ensuring it primarily benefits middle-income households. Qualified wildfire mitigation expenditures include a range of improvements designed to enhance a dwelling unit's fire resistance. These encompass installing fire-resistant roof coverings, ignition-resistant wall components, exterior doors, windows, and deck materials. The credit also covers services like creating defensible space through vegetation removal, replacing flammable plants, and implementing structure-specific water hydration systems or smoke prevention equipment. To qualify, the dwelling unit must be a primary residence located in a federally declared disaster area for wildfire, an adjacent area, or a designated community disaster resilience zone due to wildfire. Expenditures reimbursed by federal, state, or local government entities are not eligible for the credit. This credit is set to terminate for expenditures made after December 31, 2032, providing a temporary incentive for these crucial safety upgrades.