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AB-2270 • 2026

Low-income housing tax credit: farmworker housing.

Low-income housing tax credit: farmworker housing.

Budget Housing Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Arambula
Last action
2026-04-14
Official status
From committee: Do pass and re-refer to Com. on H. & C.D. (Ayes 5. Noes 1.) (April 13). Re-referred to Com. on H. & C.D.
Effective date
Not listed

Plain English Breakdown

The bill summary and digest do not provide specific details on how much additional funding will be allocated for farmworker housing or if it will lead to more affordable housing being built.

Low-income Housing Tax Credit: Farmworker Housing

AB-2270 requires changes to the scoring system used by CTCAC to prioritize farmworker housing projects.

What This Bill Does

  • Requires CTCAC to treat farmworker housing projects as large family projects in their scoring system.
  • Uses point allocations for rural set-aside projects when assigning points to farmworker housing based on nearby amenities.

Who It Names or Affects

  • Farmworkers who will benefit from more affordable housing options.
  • CTCAC which must adjust its scoring system for farmworker housing projects.

Terms To Know

California Tax Credit Allocation Committee (CTCAC)
A committee that allocates tax credits to low-income housing projects in California.
Scoring System
A method used by CTCAC to rank and prioritize different types of housing projects for tax credit allocation.

Limits and Unknowns

  • The bill does not specify how much additional funding will be allocated specifically for farmworker housing.
  • It is unclear if the changes in the scoring system will lead to more affordable housing being built for farmworkers.

Bill History

  1. 2026-04-14 California Legislative Information

    From committee: Do pass and re-refer to Com. on H. & C.D. (Ayes 5. Noes 1.) (April 13). Re-referred to Com. on H. & C.D.

  2. 2026-03-09 California Legislative Information

    Referred to Coms. on REV. & TAX. and H. & C.D.

  3. 2026-02-20 California Legislative Information

    From printer. May be heard in committee March 22.

  4. 2026-02-19 California Legislative Information

    Read first time. To print.

Official Summary Text

AB 2270, as introduced, Arambula.
Low-income housing tax credit: farmworker housing.
Existing law establishes a low-income housing tax credit program for which the California Tax Credit Allocation Committee (CTCAC) provides procedures and requirements for the allocation, in modified conformity with federal law, of state insurance, personal income, and corporation tax credit amounts to qualified low-income housing projects that have been allocated, or qualify for, a federal low-income housing tax credit, and farmworker housing. Existing law limits the total annual amount of the state low-income housing credit for which a federal low-income housing credit is required to the sum of $70,000,000, as increased by any percentage increase in the Consumer Price Index for the preceding calendar year, any unused credit for the preceding calendar years, and the amount of housing credit ceiling returned in the calendar year. Existing law governing the taxation of insurers, the Personal
Income Tax Law, and the Corporation Tax Law provided an allocation of $500,000,000 for the 2020 calendar year and, for calendar years beginning in 2021, also provides for an additional amount that may be allocated, up to $500,000,000, to specified low-income housing projects that are new buildings that are federally subsidized, as specified. Existing law provides that this additional amount is only available for allocation pursuant to an authorization in the annual Budget Act. Existing law requires specified regulatory action by CTCAC aimed at increasing production and containing costs, including a scoring system that maximizes the efficient use of public subsidy and benefit created through the low-income housing tax credit program, as specified.
This bill would require CTCAC to amend the regulatory scoring system to treat farmworker housing projects as large family projects, as specified in the existing CTCAC regulation. The bill would
also require the CTCAC to use the same point allocations provided for rural set-aside projects in assigning points to farmworker housing based on the proximity of amenities to an eligible farmworker housing project.
This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIII A of the California Constitution, and thus would require for passage the approval of
2
/
3
of the membership of each house of the Legislature.
This bill would take effect immediately as a tax levy.

Current Bill Text

Read the full stored bill text
Download Bill PDF