SB 269: Personal income taxes: Fire Safe Home Tax Credits Act.

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 tax imposed by that law. 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.

This bill would allow credits against the tax imposed by the Personal Income Tax Law for each taxable year beginning on or after January 1, 2026, and before January 1, 2031, to a qualified taxpayer for qualified costs relating to qualified home hardening, as defined, and for qualified costs relating to qualified vegetation management, as defined, in specified amounts, not to exceed an aggregate amount of $50,000,000 per taxable year.

This bill would require a qualified taxpayer to reserve a credit for qualified costs relating to qualified home hardening or qualified vegetation management to be eligible for the above-described credits and provide all necessary information for this purpose, as specified.

This bill also would include additional information required for any bill authorizing a new income tax credit and would require the Legislative Analyst’s Office to prepare a written report regarding the credits, as provided.

This bill would take effect immediately as a tax levy.

Sponsors

Sponsors by party (alphabetical): Republican 8

“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, 2026Returned to Secretary of Senate pursuant to Joint Rule 56.
2. May 23, 2025May 23 hearing: Held in committee and under submission.
3. May 20, 2025Set for hearing May 23.
4. May 19, 2025May 19 hearing: Placed on APPR. suspense file.
5. May 15, 2025Set for hearing May 19.
6. May 14, 2025From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 1081.) (May 14). Re-referred to Com. on APPR.
7. May 7, 2025From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
8. April 9, 2025From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
9. March 18, 2025Set for hearing May 14.
10. February 14, 2025Referred to Com. on REV. & TAX.
11. February 4, 2025From printer. May be acted upon on or after March 6.
12. February 3, 2025Introduced. Read first time. To Com. on RLS. for assignment. To print.