California 2025-2026 Regular Session

California Assembly Bill AB232

Introduced
1/13/25  
Refer
2/10/25  
Report Pass
3/3/25  
Refer
3/3/25  

Caption

Natural disasters: catastrophe savings accounts: personal income tax.

Impact

The bill stipulates that interest income earned from these catastrophe savings accounts will not be counted towards gross income until December 1, 2030. Additionally, homeowner contributions to the account would be tax-deductible up to specified limits based on their insurance deductibles. There is a clear push towards fostering pre-event mitigation efforts among homeowners, encouraging them to be financially prepared for catastrophic incidents. This legislative measure could signify a shift in how financial institutions and state laws handle the economic repercussions of natural disasters.

Summary

AB232, introduced by Assembly Members Calderon and Gipson, focuses on creating catastrophe savings accounts for homeowners affected by natural disasters like wildfires, floods, and earthquakes. The bill allows homeowners to establish one savings account aimed at covering insurance deductibles and other uninsured costs related to such natural disasters. It mandates that funds from these accounts be utilized strictly for qualified catastrophe expenses defined by the bill, or else homeowners face penalties. The proposal aims to enhance financial resiliency during emergencies and promote the accumulation of funds that can soften the impact of natural disasters on individuals.

Sentiment

General sentiment towards AB232 appears to be in favor of providing support to homeowners facing natural disaster-related financial struggles. Supporters argue that establishing catastrophe savings accounts will not only help individuals cope with immediate resource gaps post-disaster but will also drive policy toward better disaster preparedness. However, there may be concerns voiced regarding the long-term sustainability of such accounts and whether they adequately cover the wide range of disasters that California faces.

Contention

Key points of contention may arise related to the feasibility of enforcing penalties for improper use of account funds and whether the stated objectives will effectively lead to financial protection for all homeowners, including those without insurance. The potential for confusion regarding account management and qualified expenses could also lead to disagreements among policymakers about its implementation. Overall, while the intent is to offer financial security against natural disasters, there are challenges in details that need to be addressed to ensure equitable support.

Companion Bills

No companion bills found.

Similar Bills

CA AB1284

Emergency services: catastrophic plans: recovery frameworks.

IA HF622

A bill for an act creating a catastrophic savings account and modifying individual income taxes for account holders and including applicability provisions.(Formerly HSB 149; See HF 988.)

IA HSB149

A bill for an act creating a catastrophic savings account and modifying individual income taxes for account holders and including applicability provisions.(See HF 622, HF 988.)

IA HF988

A bill for an act creating a catastrophic savings account and modifying individual income taxes for account holders and including applicability provisions.(Formerly HF 622, HSB 149.)

AL SB73

Relating to Catastrophe Savings Accounts; expands allowable expenses

AL HB106

Relating to Catastrophe Savings Accounts; expands allowable expenses

GA HB511

Insurance; deductions from taxable income for contributions by taxpayers to catastrophe savings accounts and interest earned on such accounts; provide

MS HB1479

Insurance; revise the hurricane deductible.