Personal income tax: credit: home security surveillance.
- Provides California homeowners with a $250 tax credit for installing security surveillance systems from 2026 to 2031.
- Covers 100% of purchase and installation costs for video, audio, or photographic security devices up to the credit limit.
- Allows unused portions of the credit to be carried forward for up to eight years.
- Requires annual reporting from the Franchise Tax Board on the number of taxpayers claiming the credit.
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.
 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 | |
 Marie Alvarado-GilD Senator | Bill Author | Not Contacted |
Email the authors or create an email template to send to all relevant legislators.
Introduced By
- Provides California homeowners with a $250 tax credit for installing security surveillance systems from 2026 to 2031.
- Covers 100% of purchase and installation costs for video, audio, or photographic security devices up to the credit limit.
- Allows unused portions of the credit to be carried forward for up to eight years.
- Requires annual reporting from the Franchise Tax Board on the number of taxpayers claiming the credit.
Email the authors or create an email template to send to all relevant legislators.
Introduced By
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.
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 | |
Marie Alvarado-GilD Senator | Bill Author | Not Contacted |