SB-269 • 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: Choi
Last action: 2026-02-02
Official status: Returned to Secretary of Senate pursuant to Joint Rule 56.
Effective date: Not listed

Plain English Breakdown

The official source does not specify detailed performance indicators or data collection requirements beyond requiring a report from the Legislative Analyst's Office, which is mentioned but without specifics in the candidate explanation.

Fire Safe Home Tax Credits Act

The Fire Safe Home Tax Credits Act allows Californians to claim tax credits for making their homes more fire-resistant or managing nearby plants, with an annual limit of $50 million.

What This Bill Does

Allows people who make their homes more fire-resistant or manage the plants around their home to claim a tax credit.
Limits the total amount of tax credits given each year to $50 million.
Requires people claiming these tax credits to provide information about their costs and keep records for future checks.

Who It Names or Affects

People who own homes in California that need fire safety improvements or vegetation management.
The state government, which will manage the tax credit program and review applications.

Terms To Know

Tax Credit: A reduction in the amount of taxes someone has to pay.
Qualified Home Hardening: Making a home more resistant to fire damage, like installing special windows or roofing materials.

Limits and Unknowns

The bill does not specify exactly how much money each person can get as a tax credit.
It is unclear what happens after the $50 million limit for tax credits is reached in any year.

Bill History

2026-02-02 California Legislative Information
Returned to Secretary of Senate pursuant to Joint Rule 56.
2025-05-23 California Legislative Information
May 23 hearing: Held in committee and under submission.
2025-05-20 California Legislative Information
Set for hearing May 23.
2025-05-19 California Legislative Information
May 19 hearing: Placed on APPR. suspense file.
2025-05-15 California Legislative Information
Set for hearing May 19.
2025-05-14 California Legislative Information
From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 1081.) (May 14). Re-referred to Com. on APPR.
2025-05-07 California Legislative Information
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
2025-04-09 California Legislative Information
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
2025-03-18 California Legislative Information
Set for hearing May 14.
2025-02-14 California Legislative Information
Referred to Com. on REV. & TAX.
2025-02-04 California Legislative Information
From printer. May be acted upon on or after March 6.
2025-02-03 California Legislative Information
Introduced. Read first time. To Com. on RLS. for assignment. To print.

Official Summary Text

SB 269, as amended, Choi.
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 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
$500,000,000
$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