Tax deduction for creating defensible space

[daveb714]

I live in a high fire danger area of California where it's frequently encouraged to create defensible space around my property.  I agree with the need to create the defensible space but it cost a considerable amount of money to do it when I moved in.  Are any of those expenses, either in California or federally, tax deductible?

[NCperson]

For federal, I can’t see why/ how they could be deductible

Sounds like a property improvement that adds to the cost basis of the property