ABX 13: Personal Income Tax: tax credits: fire-resistant home improvements.

This bill allows a tax credit to qualified taxpayers for fire-resistant home improvements. The credit is equal to 40% of the taxpayer's qualified expenses, not exceeding $400 per year, or a cumulative total of $2,000. The tax credit will take effect immediately and apply to taxable years beginning January 1, 2025, and before January 1, 2030. The bill includes specific goals, purposes, and objectives, as well as performance indicators and data collection requirements to track the effectiveness of the tax credit.