California 2019-2020 Regular Session

California Assembly Bill AB1905

Introduced
1/8/20  
Introduced
1/8/20  
Refer
1/30/20  
Report Pass
5/14/20  
Report Pass
5/14/20  

Caption

Housing and Homeless Response Fund: personal income taxation: mortgage interest deduction.

Impact

The bill seeks to generate additional state revenue by limiting mortgage interest deductions, which are projected to free up approximately $250 million a year. This funding is essential given the alarming increase in homelessness rates across California. The homeless population has grown substantially, with many being unsheltered and disproportionately affected by systemic issues such as rising living costs and limited affordable housing. The new funding is intended to support initiatives that tackle the root causes of homelessness and provide long-term solutions rather than temporary fixes.

Summary

Assembly Bill 1905, introduced by Assembly Member Chiu, aims to address the acute homelessness crisis in California by modifying the Personal Income Tax Law. Specifically, the bill reduces the limit on mortgage interest deductions for higher acquisition indebtedness and disallows deductions for mortgages on second residences. This change is intended to redirect significant revenue towards the newly established Housing and Homeless Response Fund, which will finance solutions to homelessness through evidence-based practices focused on permanent housing and support for families and individuals in need.

Sentiment

The sentiment surrounding AB 1905 is largely supportive among advocates for homelessness prevention and affordable housing, as the bill has the potential to bring about significant financial resources for critical social issues. However, there are concerns from segments of the public and political voices regarding the impact on taxpayers who benefit from mortgage interest deductions. While proponents argue that this is a necessary sacrifice for social investment, opponents worry about the implications for homeowners and the housing market. This reflects a broader debate about how to balance fiscal responsibility with the imperative to eliminate homelessness.

Contention

Key points of contention revolve around the reduction of mortgage interest deductions, which some critics argue could negatively impact middle-class homeowners and exacerbate the housing market challenges. There are fears that this could lead to unintended consequences in housing affordability, particularly for individuals and families who rely on these deductions as a form of financial relief. Additionally, the efficacy of the proposed use of generated funds for addressing homelessness remains a topic of debate, with varying opinions on whether the strategies outlined will effectively address the crisis.

Companion Bills

No companion bills found.

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