Personal income tax: credit: home security surveillance.

Senator Choi's proposal to create a state income tax credit for home security surveillance systems would allow California residents to claim up to $250 annually for purchasing and installing qualifying equipment at their primary residences. The credit would apply to tax years 2026 through 2030, with unused portions eligible to carry forward for up to eight years.

The measure defines eligible security systems as video, audio, or photographic recording devices and associated software used for monitoring residential properties. Taxpayers must own and occupy the home as their principal residence to qualify, with only one credit permitted per dwelling per year. For joint tax returns, couples may claim a single credit for their shared residence.

The Franchise Tax Board would oversee implementation and submit annual reports to the Legislature beginning June 2028 detailing credit usage rates. The program would sunset on December 1, 2031, though taxpayers could continue carrying forward previously accrued credits until exhausted. As a tax levy, the provisions would take effect immediately upon enactment.