Personal income taxes: Fire Safe Home Tax Credits Act.

Senator Choi's Fire Safe Home Tax Credits Act establishes two new personal income tax credits for California homeowners who undertake wildfire prevention measures. The legislation creates credits for qualified home hardening improvements and vegetation management, available from 2026 through 2030.

The home hardening credit covers 50 percent of costs for improvements like roof replacements, exterior wall reinforcement, and vent modifications that meet California Building Code requirements. Properties in high fire hazard zones qualify for up to $1,000 annually, while those in very high hazard zones can receive up to $2,000. A separate vegetation management credit provides up to $500 annually for creating defensible space, establishing fuel breaks, and managing woody vegetation according to state standards.

Both credits target moderate-income homeowners, with eligibility capped at $140,000 adjusted gross income for joint filers and $70,000 for single filers. The combined credits have an annual statewide limit of $50 million. Taxpayers must reserve credits through the Franchise Tax Board and can carry forward unused amounts for up to eight years. The Legislative Analyst's Office will track usage patterns and credit amounts claimed to evaluate the program's reach.