and tornado mitigation credit (a) General rule For purposes of section 38, the hurricane and tornado mitigation credit determined under this section for any taxable year is an amount equal to 25 percent of the qualified hurricane and tornado mitigation property expenditures made by the taxpayer during the taxable year. (b) Maximum credit The amount of the credit determined under subsection (a) for any taxable year shall not exceed $5,000. (c) Qualified hurricane and tornado mitigation expenditure For purposes of this section— (1) In general The term qualified hurricane and tornado mitigation property expenditure means an expenditure for property— (A) to improve the strength of a roof deck attachment, (B) to create a secondary water barrier to prevent water intrusion, (C) to improve the durability of a roof covering, (D) to brace gable-end walls, (E) to reinforce the connection between a roof and supporting wall, (F) to protect openings from penetration by windborne debris, or (G) to protect exterior doors and garages, in a qualified place of business located in the United States and owned by the taxpayer. (2) Qualified place of business The term qualified place of business means a place of business that is assessed at a value that is less than $5,000,000 by the locality in which such business is located and with respect to the taxable year for which the credit described in subsection (a) is allowed. (d) Limitation An expenditure shall be taken into account in determining the qualified hurricane and tornado mitigation property expenditures made by the taxpayer during the taxable year only if the onsite preparation, assembly, or original installation of the property with respect to which such expenditure is made has been completed in a manner that is deemed to be adequate by a State-certified inspector. (e) Labor costs For purposes of this section, expenditures for labor costs properly allocable to the onsite preparation, assembly, or original installation of the property described in subsection (c) shall be taken