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SB-666 • 2026

Personal income tax: credit: home security surveillance.

Personal income tax: credit: home security surveillance.

Housing Privacy 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 the exact details or requirements for the performance indicators and data collection, only that they are required by existing law.

Home Security Surveillance Tax Credit

The bill allows people to get a tax credit for buying and installing home security systems in their main single-family house or apartment within the state, starting from January 1, 2026.

What This Bill Does

  • Creates a new tax credit for people who buy and install home security surveillance systems at their principal single-family residence located in the state.
  • Limits the credit amount to $250 per year, starting from January 1, 2026, until December 31, 2030.

Who It Names or Affects

  • People who own or rent a principal single-family residence located in the state and install security systems.

Terms To Know

Tax Credit
A reduction in the amount of tax you owe, based on certain expenses or activities.
Principal Single-Family Residence
The main house that is not part of a larger building and is meant for one family to live in within the state.

Limits and Unknowns

  • The tax credit only applies from January 1, 2026, until December 31, 2030.
  • It's unclear how many people will take advantage of this new tax credit.

Bill History

  1. 2026-02-02 California Legislative Information

    Returned to Secretary of Senate pursuant to Joint Rule 56.

  2. 2025-05-14 California Legislative Information

    May 14 set for first hearing. Failed passage in committee. (Ayes 1. Noes 4. Page 1083.) Reconsideration granted.

  3. 2025-05-07 California Legislative Information

    From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.

  4. 2025-03-18 California Legislative Information

    Set for hearing May 14.

  5. 2025-03-05 California Legislative Information

    Referred to Com. on REV. & TAX.

  6. 2025-02-21 California Legislative Information

    From printer. May be acted upon on or after March 23.

  7. 2025-02-20 California Legislative Information

    Introduced. Read first time. To Com. on RLS. for assignment. To print.

Official Summary Text

SB 666, as amended, Choi.
Personal income tax: credit: home security surveillance.
The Personal Income Tax Law allows various credits against the taxes imposed by that law.
This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2026, and before January 1, 2031, in an amount equal to the amount paid or incurred, not to exceed $250, during the taxable year for the purchase and installation of a security surveillance system at the taxpayer’s principal
single-family residence
dwelling or housing unit
located in the state.
Existing law requires any bill authorizing a new tax expenditure, as defined, to include tax credits, 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 include findings and reporting requirements in compliance with this requirement.
This bill would take effect immediately as a tax levy.

Current Bill Text

Read the full stored bill text
Download Bill PDF