AB 389: Personal Income Tax: tax credits: fire-resistant home improvements.

Official summary

Legislative Counsel’s Digest (official, as of the latest version). Written by nonpartisan legislative staff; reproduced verbatim.

The Personal Income Tax Law allows various credits against the taxes imposed by that law.

This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2025, and before January 1, 2030, to a qualified taxpayer, as defined, in an amount equal to 40% of the taxpayer’s qualified expenses, as defined, not to exceed $400 per taxable year, or $2,000 cumulatively.

Existing law requires any bill authorizing a new tax credit to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements.

The bill would also include additional information required for any bill authorizing a new tax expenditure.

This bill would take effect immediately as a tax levy.

Sponsors

Sponsors by party (alphabetical): Republican 18

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

1. February 2, 2026From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
2. January 31, 2026Died pursuant to Art. IV, Sec. 10(c) of the Constitution.
3. May 5, 2025In committee: Set, first hearing. Held under submission.
4. April 8, 2025Re-referred to Com. on REV. & TAX.
5. April 7, 2025From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
6. March 17, 2025In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
7. February 18, 2025Referred to Com. on REV. & TAX.
8. February 4, 2025From printer. May be heard in committee March 6.
9. February 3, 2025Read first time. To print.