SB-1084 • 2026

Personal income taxes: Fire Safe Home Tax Credits Act.

Housing 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: 2026-04-23
Official status: From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
Effective date: Not listed

Plain English Breakdown

The official source material does not provide details on the exact amount of tax credit an individual can receive or specify which costs are eligible for the tax credit.

Fire Safe Home Tax Credits Act

The Fire Safe Home Tax Credits Act allows Californians to receive tax credits for making their homes more fire-resistant and managing nearby vegetation, with a yearly limit of $50 million.

What This Bill Does

Allows people who make their homes safer or manage plants around their home to get tax credits.
Limits the total amount of tax credits given each year to $50 million.
Requires people to keep records about how they spent money on making their homes safe and managing nearby plants.
Needs a report from the Legislative Analyst’s Office about these tax credits.

Who It Names or Affects

People who own or rent homes in California
People who spend money to make their homes safer from fires

Terms To Know

Tax Credit: Money that can be subtracted from the amount of tax someone owes.
Qualified Home Hardening: Making a home more resistant to fires, like using fire-resistant materials.

Limits and Unknowns

The bill does not specify exactly how much money each person can get.
It is unclear which specific costs qualify for the tax credits.

Bill History

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