or (V) prevent smoke inhalation, such as air filters or other equipment designed to prevent smoke from entering the dwelling unit. (B) Exception The term qualified wildfire mitigation expenditure shall not include any expenditure or portion thereof which is paid, funded, or reimbursed by a Federal, State, or local government entity, or any political subdivision, agency, or instrumentality thereof. (2) Qualified dwelling unit The term qualified dwelling unit means a dwelling unit which is— (A) located— (i) in the United States or in a territory of the United States, and (ii) in an area— (I) in which a Federal natural disaster declaration has been made within the preceding 10-year period with respect to a wildfire, (II) which is adjacent to an area described in subclause (I), (III) which, during the taxable year or the period of the 10 taxable years preceding such taxable year, has received hazard mitigation assistance through the Federal Emergency Management Agency in regard to any wildfire which, with respect to the expenditure described in paragraph (1) which is made by the taxpayer, is applicable to such expenditure, or (IV) which, with respect to any taxable year, has been designated as a community disaster resilience zone (as defined in section 206(a) of the Robert T. Stafford Disaster Relief and Emergency Assistance Act ( 42 U.S.C. 5136(a) )) as the result of a wildfire, and (B) used as a primary residence by the taxpayer. (d) Documentation Any taxpayer claiming the credit under this section shall provide the Secretary with adequate documentation regarding the specific qualified wildfire mitigation expenditures made by the taxpayer during the taxable year, as well as such other information or documentation as the Secretary may require. (e) Termination of credit The credit allowed under this section shall not apply to wildfire mitigation expenditures made after December 31, 2032. . (b) Conforming amendment The table of sections for subpart C of part IV of subchapter A of chapter 1 of such Code is amended by