Personal Income Tax Law: Corporation Tax Law: credits: retail security measures.
- Establishes a new tax credit of up to $10,000 for retail businesses to invest in theft prevention measures.
- Covers security equipment including cameras, alarms, lighting, and license plate readers.
- Applies to retail businesses from 2025 through 2029 with different thresholds based on employee count.
- Requires the Franchise Tax Board to report annually on credit usage starting April 2028.
Senator Choi's retail security tax credit proposal would allow California retailers to claim up to $10,000 annually for theft prevention equipment purchases between 2025 and 2029. The credit would apply to security cameras, lighting, locks, alarms, access control systems, and license plate readers installed at retail locations.
The measure establishes different qualifying thresholds based on business size. Retailers with 25 or fewer full-time equivalent employees must spend over $300 per location to claim the credit, while larger operations face a $500 minimum expenditure requirement. Eligible businesses include those classified under retail trade codes 441-459999 in the North American Industry Classification System.
Unused portions of the credit could carry forward for up to seven years. The Franchise Tax Board would track usage metrics, including the number of claimants and total credits awarded, with initial reporting to the Legislature due April 2028. The program contains a December 2030 sunset date, at which point both the personal income and corporate tax provisions would be repealed.
 Steven ChoiR Senator | Bill Author |  Not Contacted | |
 Tim GraysonD Senator | Committee Member | Not Contacted | |
 Tom UmbergD Senator | Committee Member | Not Contacted | |
 Rosilicie Ochoa BoghR Senator | Bill Author | Not Contacted | |
 Juan AlanisR Assemblymember | Bill Author | Not Contacted |
Email the authors or create an email template to send to all relevant legislators.
Introduced By
Latest Voting History
| Ayes | Noes | NVR | Total | Result |
|---|---|---|---|---|
| 5 | 0 | 0 | 5 | PASS |
- Establishes a new tax credit of up to $10,000 for retail businesses to invest in theft prevention measures.
- Covers security equipment including cameras, alarms, lighting, and license plate readers.
- Applies to retail businesses from 2025 through 2029 with different thresholds based on employee count.
- Requires the Franchise Tax Board to report annually on credit usage starting April 2028.
Email the authors or create an email template to send to all relevant legislators.
Introduced By
Senator Choi's retail security tax credit proposal would allow California retailers to claim up to $10,000 annually for theft prevention equipment purchases between 2025 and 2029. The credit would apply to security cameras, lighting, locks, alarms, access control systems, and license plate readers installed at retail locations.
The measure establishes different qualifying thresholds based on business size. Retailers with 25 or fewer full-time equivalent employees must spend over $300 per location to claim the credit, while larger operations face a $500 minimum expenditure requirement. Eligible businesses include those classified under retail trade codes 441-459999 in the North American Industry Classification System.
Unused portions of the credit could carry forward for up to seven years. The Franchise Tax Board would track usage metrics, including the number of claimants and total credits awarded, with initial reporting to the Legislature due April 2028. The program contains a December 2030 sunset date, at which point both the personal income and corporate tax provisions would be repealed.
Latest Voting History
| Ayes | Noes | NVR | Total | Result |
|---|---|---|---|---|
| 5 | 0 | 0 | 5 | PASS |
Steven ChoiR Senator | Bill Author | Not Contacted | |
Tim GraysonD Senator | Committee Member | Not Contacted | |
Tom UmbergD Senator | Committee Member | Not Contacted | |
Rosilicie Ochoa BoghR Senator | Bill Author | Not Contacted | |
Juan AlanisR Assemblymember | Bill Author | Not Contacted |