California 2021-2022 Regular Session

California Assembly Bill AB2142

Introduced
2/15/22  
Refer
2/24/22  
Refer
2/24/22  
Report Pass
4/6/22  
Report Pass
4/6/22  
Refer
4/7/22  
Refer
4/7/22  
Report Pass
5/5/22  
Refer
5/5/22  
Refer
5/5/22  
Refer
5/18/22  
Refer
5/18/22  
Report Pass
5/19/22  
Report Pass
5/19/22  
Engrossed
5/25/22  
Engrossed
5/25/22  
Refer
5/26/22  
Refer
6/1/22  
Report Pass
6/15/22  
Refer
6/15/22  
Refer
6/15/22  
Refer
6/27/22  
Refer
6/27/22  
Report Pass
8/11/22  
Report Pass
8/11/22  
Enrolled
8/23/22  
Chaptered
9/28/22  
Chaptered
9/28/22  
Passed
9/28/22  

Caption

Income taxes: exclusion: turf replacement water conservation program.

Impact

The bill's enactment is expected to enhance water conservation efforts across California by providing greater financial relief to individuals engaging in turf replacement programs. Such initiatives are vital in light of ongoing water management challenges, demonstrating a proactive governmental approach to environmental stewardship. In addition, the bill mandates that the Department of Finance evaluate the effectiveness of these tax expenditures in meeting their objectives. This requirement for analysis aims to ensure accountability and transparency in the execution of these incentives, aligning with best practices in public finance.

Summary

Assembly Bill 2142 introduces an exclusion from gross income for amounts received as rebates, vouchers, or other financial incentives related to participation in turf replacement water conservation programs. This exclusion applies for taxable years beginning on or after January 1, 2022, and before January 1, 2027. The intent of the bill is to bolster participation in water conservation initiatives by not taxing the rebates provided by public water systems, local governments, or state agencies intended for such programs. This aligns with existing laws that offer tax exclusions for similar water conservation efforts, thereby expanding the financial options for residents who contribute to water sustainability.

Sentiment

Overall, the sentiment surrounding AB 2142 appears positive, with bipartisan support likely stemming from the recognition of urgent environmental issues in California. Stakeholders, including lawmakers and environmental advocates, have expressed optimism that this bill will facilitate broader participation in essential conservation programs. The idea of removing disincentives for individuals and businesses to partake in water-efficient practices resonates well, especially during times of drought and water scarcity.

Contention

While widespread support exists, some contention may arise concerning the potential cost implications for the state's tax revenues due to these exclusions. Critics may argue that while the bill promotes water conservation, it could also lead to reduced funds for essential public services. Addressing these financial implications transparently will be crucial as the state navigates both conservation efforts and fiscal management.

Companion Bills

No companion bills found.

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