Personal Income Tax Law: Corporation Tax Law: credits: cleanup costs.
- Establishes a tax credit of up to $20,000 for businesses to cover unauthorized encampment cleanup costs.
- Requires businesses to document and claim cleanup expenses within 60 days of discovering unauthorized encampments.
- Covers specific cleanup costs including waste removal, temporary security measures, and property repairs.
- Expires in December 2031 unless extended by the Legislature.
Assembly Member Nguyen's tax credit proposal responds to increased unauthorized encampments on private property following recent Supreme Court decisions on camping ordinances. The legislation would allow commercial property owners and lessees to claim credits of up to $20,000 for expenses related to removing encampments, illegal dumping, and abandoned property between 2026 and 2031.
The bill defines eligible cleanup costs as those incurred within 60 days of discovery, including waste removal, property sanitization, temporary security measures, damage repairs, and installation of passive deterrents. Permanent improvements, ongoing maintenance, security systems, and employee compensation would not qualify. Taxpayers must document property conditions before cleanup and provide detailed contractor invoices to claim the credit.
To prevent duplicate claims, only the entity that directly paid for cleanup services may receive the credit. The Franchise Tax Board would implement the program through emergency regulations and report annually to the Legislature on credit usage starting in 2029. The bill requires taxpayers to certify under penalty of perjury that expenses meet all qualifications and resulted from unauthorized activities not caused by the claiming entity.
 Sharon Quirk-SilvaD Assemblymember | Committee Member |  Not Contacted | |
 Mike GipsonD Assemblymember | Committee Member | Not Contacted | |
 Tina McKinnorD Assemblymember | Committee Member | Not Contacted | |
 Jasmeet BainsD Assemblymember | Committee Member | Not Contacted | |
 Stephanie NguyenD Assemblymember | Bill Author | Not Contacted |
Email the authors or create an email template to send to all relevant legislators.
Introduced By
- Establishes a tax credit of up to $20,000 for businesses to cover unauthorized encampment cleanup costs.
- Requires businesses to document and claim cleanup expenses within 60 days of discovering unauthorized encampments.
- Covers specific cleanup costs including waste removal, temporary security measures, and property repairs.
- Expires in December 2031 unless extended by the Legislature.
Email the authors or create an email template to send to all relevant legislators.
Introduced By
Assembly Member Nguyen's tax credit proposal responds to increased unauthorized encampments on private property following recent Supreme Court decisions on camping ordinances. The legislation would allow commercial property owners and lessees to claim credits of up to $20,000 for expenses related to removing encampments, illegal dumping, and abandoned property between 2026 and 2031.
The bill defines eligible cleanup costs as those incurred within 60 days of discovery, including waste removal, property sanitization, temporary security measures, damage repairs, and installation of passive deterrents. Permanent improvements, ongoing maintenance, security systems, and employee compensation would not qualify. Taxpayers must document property conditions before cleanup and provide detailed contractor invoices to claim the credit.
To prevent duplicate claims, only the entity that directly paid for cleanup services may receive the credit. The Franchise Tax Board would implement the program through emergency regulations and report annually to the Legislature on credit usage starting in 2029. The bill requires taxpayers to certify under penalty of perjury that expenses meet all qualifications and resulted from unauthorized activities not caused by the claiming entity.
Sharon Quirk-SilvaD Assemblymember | Committee Member | Not Contacted | |
Mike GipsonD Assemblymember | Committee Member | Not Contacted | |
Tina McKinnorD Assemblymember | Committee Member | Not Contacted | |
Jasmeet BainsD Assemblymember | Committee Member | Not Contacted | |
Stephanie NguyenD Assemblymember | Bill Author | Not Contacted |