California 2023-2024 Regular Session

California Assembly Bill AB2219

Introduced
2/7/24  
Introduced
2/7/24  
Refer
2/26/24  
Refer
2/26/24  
Refer
3/11/24  
Refer
3/11/24  
Report Pass
4/22/24  

Caption

Personal income tax: credit: home security surveillance.

Impact

If enacted, AB 2219 will modify the existing Revenue and Taxation Code by adding Section 17053.4, which outlines the eligible amount for the tax credit, as well as the requirements for qualifying security systems. Each qualifying residence can receive the credit only once per year, thereby encouraging more residence owners to participate without disadvantage to homeowners in joint filing situations. This change reflects the state's ongoing effort to improve community safety while providing financial relief to taxpayers facing increasing costs for home security enhancements.

Summary

Assembly Bill 2219, introduced by Assembly Member Wallis, proposes a tax credit for California residents related to the purchase and installation of home security surveillance systems. This bill allows taxpayers to claim a credit of up to $250 against their personal income tax for each taxable year from January 1, 2025, until December 31, 2029. The intent is to assist homeowners in managing the costs associated with enhancing their home security, aiming to promote safety and deter crime within communities. The proposed tax credit underscores the importance of personal safety and the desire to incentivize homeowners to invest in security systems.

Sentiment

The general sentiment expressed during discussions regarding AB 2219 appears to be positive, with many legislators recognizing the value of supporting residents in the acquisition of security systems. The sentiment aligns with public safety goals, aimed at reducing property crime through increased surveillance measures. However, some concerns may arise regarding the effectiveness of tax credits in translating into actual improvements in security and safety for residents, along with questions about the administrative burden of enforcing eligibility for the credits.

Contention

A notable point of contention surrounds the effectiveness and reach of the proposed credit. While proponents argue that financial support for home security systems can lead to safer neighborhoods, skeptics highlight that the credit may not significantly impact crime levels, particularly in areas with varying socio-economic conditions. Additionally, the requirement for reporting and evaluating the success of the bill, which mandates ongoing assessments by the Franchise Tax Board, raises questions about the bill's long-term accountability and effectiveness in achieving its safety objectives.

Companion Bills

No companion bills found.

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