California 2017-2018 Regular Session

California Assembly Bill AB1758

Introduced
1/4/18  
Introduced
1/4/18  
Refer
1/16/18  
Refer
1/16/18  
Report Pass
4/3/18  
Refer
4/4/18  

Caption

Personal income taxes: gross income exclusion: homeownership savings accounts.

Impact

The introduction of AB 1758 is projected to positively impact state laws relating to personal income tax by enhancing incentives for saving towards home purchases. By allowing generated income on these savings accounts to be tax-exempt, it provides a financial buffer for individuals, potentially increasing homeownership rates among first-time buyers. This could also be seen as a strategic response to the challenges faced in the housing market, positing a favorable legal framework for personal saving while addressing statewide economic needs.

Summary

Assembly Bill 1758, introduced by Assembly Member Steinorth, aims to create a personal income tax exclusion for income earned on homeownership savings accounts starting from January 1, 2018. The bill allows individuals to exempt from their gross income any earnings accrued in these accounts, making it easier for first-time homebuyers to save for a down payment. Such savings accounts are defined under the bill, detailing that contributions can be made in cash from any person, emphasizing the need for financial support to assist individuals in achieving homeownership.

Sentiment

The sentiment surrounding AB 1758 appears to be generally supportive, as it addresses critical issues related to the state’s housing market and affordability challenges. Many stakeholders, including housing advocates and tax policy experts, see this bill as a progressive move towards encouraging savings for home purchases. However, concerns may arise around the long-term fiscal implications of tax exemptions as state revenues may experience a slight decrease due to the exclusion of this income from gross calculations.

Contention

While AB 1758 is aimed at promoting homeownership, there are potential points of contention regarding its implementation and effectiveness. Critics may argue about the equitable distribution of benefits, questioning whether this measure adequately addresses issues faced by lower-income individuals who may still struggle to accumulate the required savings. Additionally, the limits imposed on the maximum balance of these accounts, set to 20% of the median home value in California, could be a contentious point as it may fluctuate with market dynamics and could limit the amount individuals can save.

Companion Bills

No companion bills found.

Similar Bills

CA AB1317

Personal income taxes: gross income exclusion: homeownership savings accounts.

CA AB1979

Personal income taxes: gross income exclusion: homeownership savings accounts.

CA AB2115

Personal income taxes: gross income exclusion: homeownership savings accounts.

CA AB1865

Personal income taxes: exclusion: homeownership savings accounts.

CA AB53

Personal income taxes: deduction: homeownership savings accounts.

CA AB1590

Personal income tax: credit: qualified first-time homebuyer.

HI HB2629

Relating To The Conveyance Tax.

HI SB1218

Relating To The Conveyance Tax.