SB-1084 • 2026

Personal income taxes: Fire Safe Home Tax Credits Act.

Taxes

Passed Legislature

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

Sponsor: Alvarado-Gil
Last action: 2026-05-14
Official status: May 14 hearing: Held in committee and under submission.
Effective date: Not listed

Plain English Breakdown

The bill summary does not specify the exact details of how the $50 million limit will be divided between home hardening and vegetation management or what specific costs qualify as 'qualified costs'.

Fire Safe Home Tax Credits Act

The Fire Safe Home Tax Credits Act allows taxpayers to claim tax credits for making their homes more fire-resistant and managing vegetation around them.

What This Bill Does

Allows qualified taxpayers to claim tax credits for costs related to home hardening and vegetation management.
Limits the total amount of tax credits given each year to $50 million between January 1, 2027, and December 31, 2031.
Requires taxpayers to reserve a credit for qualified costs relating to home hardening or vegetation management and provide necessary information.

Who It Names or Affects

People who own homes in areas at risk of wildfires.
Taxpayers who spend money making their homes safer or managing plants around their property.

Terms To Know

Qualified taxpayer: A person who meets the requirements to claim tax credits for fire safety improvements and vegetation management.
Tax credit: An amount that can be subtracted from a person's total income tax owed.

Limits and Unknowns

The bill does not specify how the $50 million limit will be divided between home hardening and vegetation management.
It is unclear which specific costs qualify as 'qualified costs' for fire safety improvements and vegetation management.

Bill History

2026-05-14 California Legislative Information
May 14 hearing: Held in committee and under submission.
2026-05-12 California Legislative Information
Set for hearing May 14.
2026-05-11 California Legislative Information
May 11 hearing: Placed on APPR. suspense file.
2026-05-07 California Legislative Information
Set for hearing May 11.
2026-05-06 California Legislative Information
From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (May 6). Re-referred to Com. on APPR.
2026-04-23 California Legislative Information
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
2026-04-09 California Legislative Information
Set for hearing May 6.
2026-02-26 California Legislative Information
Referred to Com. on REV. & TAX.
2026-02-17 California Legislative Information
From printer. May be acted upon on or after March 16.
2026-02-13 California Legislative Information
Introduced. Read first time. To Com. on RLS. for assignment. To print.

Official Summary Text

SB 1084, as amended, Alvarado-Gil.
Personal income taxes: Fire Safe Home Tax Credits Act.
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
taxable years
beginning on or after January 1, 2027, and before January 1, 2032, 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.

Current Bill Text

Read the full stored bill text

Download Bill PDF