California 2025-2026 Regular Session

California Assembly Bill AB474 Latest Draft

Bill / Amended Version Filed 04/01/2025

                            Amended IN  Assembly  April 01, 2025 Amended IN  Assembly  March 19, 2025 CALIFORNIA LEGISLATURE 20252026 REGULAR SESSION Assembly Bill No. 474Introduced by Assembly Member WardFebruary 06, 2025An act to repeal Section 1946.5 of the Civil Code, to amend Section 12927 of the Government Code, to add and repeal Section 17131.19 of the Revenue and Taxation Code, and to add Section 10007 to the Welfare and Institutions Code, relating to housing. LEGISLATIVE COUNSEL'S DIGESTAB 474, as amended, Ward. Tenancy: Housing discrimination: nonprofit home-sharing program: income tax exclusion: eligibility for public social services.(1)Existing law allows a lodger, as defined, occupying a room on a periodic basis within a dwelling unit occupied by the owner or the owner of the dwelling unit to terminate the hiring of the room by giving written notice to the other party at least as long before the expiration of the term of hiring as the term itself, as specified. Upon expiration of the notice period, the right of the lodger to remain in the dwelling unit or any part of the dwelling unit is terminated and the lodger may be removed from the premises.This bill would repeal these provisions.(2)(1) Existing law, the California Fair Employment and Housing Act, prohibits housing discrimination based on specified characteristics. Existing law defines discrimination to include refusal to sell, rent, or lease housing accommodations. Under existing law, discrimination does not include refusal to rent or lease a portion of an owner-occupied single-family house to a person as a roomer or boarder living within the household if no more than one person is to live within the household, as specified.This bill would specify that discrimination does not include refusal to rent or lease to a person as a tenant, instead of a roomer or a boarder, and would increase the number persons living in the household under these provisions to 2.(3)(2) The Personal Income Tax Law, in modified conformity with federal law, generally defines gross income as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income for purposes of computing tax liability.  For taxable years beginning on or after January 1, 2026, and before January 1, 2031, the bill would additionally exclude from gross income any payment received by a lower income household from a tenant while participating as a landlord in a nonprofit home-sharing program. The bill would define various terms for these purposes.Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements.This bill would include additional information required for any bill authorizing a new tax expenditure.(4)(3) Existing law establishes various public social services programs that are administered by counties to provide eligible recipients with certain benefits, including, but not limited to, cash assistance under the California Work Opportunity and Responsibility to Kids (CalWORKs) program, nutrition assistance under the CalFresh program, and health care services under the Medi-Cal program.This bill would exempt income received through renting bedrooms or units as a landlord in a nonprofit home-sharing program, as defined, from consideration as income or assets for the purposes of determining eligibility and benefit amounts for public social services, as specified. By expanding the scope of eligibility for public social services, thereby increasing duties on counties, the bill would impose a state-mandated local program.(5)Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements.This bill would include additional information required for any bill authorizing a new tax expenditure.(6)(4) The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.Digest Key Vote: MAJORITY  Appropriation: NO  Fiscal Committee: YES  Local Program: YES Bill TextThe people of the State of California do enact as follows:SECTION 1. The Legislature finds and declares all of the following:(a) Californians who are older or experience disabilities, many of whom live on fixed incomes, face increasing housing cost burdens, with roughly 8 out of 10 extremely low income older renters paying more than one-half of their monthly income on rent. Fair market rents in California for an efficiency range from $770 per month to $3,056 per month, far more than an older adult or adult with a disability on a fixed income can afford, particularly when the maximum Supplemental Security Income (SSI) payment for an individual in 2025 is $1,206.94 per month. The SSI payment in 2019 covered only 40 percent of the basic cost of living for a senior living alone. In the County of Los Angeles, the SSI individual payment level has not been enough to afford an apartment since 2008. (b) Older adults are at the epicenter of Californias housing affordability and homelessness crisis, with over 40,000 people 55 years of age or older experiencing homelessness. In the four-year period from 2017 to 2021, the number of older Californians, 65 years of age or older, accessing homeless services increased by 138 percent.(c) California is experiencing an extreme housing shortage with an estimate of nearly 1,300,000 affordable units needed to meet the demand for affordable units. At the same time, California has enough unoccupied bedrooms in existing housing units that, if rented out, could address this shortfall.(d) The Master Plan for Aging has a key goal of preventing and ending older adult homelessness as well as expanding housing options for older adults.(e) Home sharing, when people rent out extra rooms in their house or apartment, has great potential to help address Californias housing and homelessness crisis, especially among older adults. Across California, there are dozens of organizations, including many area agencies on aging, that facilitate home sharing. Incentivizing home sharing is a powerful, relatively low-cost way to increase housing supply and address the housing and homelessness crisis, especially among older adults.SEC. 2.Section 1946.5 of the Civil Code is repealed.SEC. 3.SEC. 2. Section 12927 of the Government Code is amended to read:12927. As used in this part in connection with housing accommodations, unless a different meaning clearly appears from the context:(a) Affirmative actions means any activity for the purpose of eliminating discrimination in housing accommodations because of race, color, religion, sex, marital status, national origin, ancestry, familial status, or disability.(b) Conciliation council means a nonprofit organization, or a city or county human relations commission, which provides education, factfinding, and mediation or conciliation services in resolution of complaints of housing discrimination.(c) (1) Discrimination includes refusal to sell, rent, or lease housing accommodations; includes refusal to negotiate for the sale, rental, or lease of housing accommodations; includes representation that a housing accommodation is not available for inspection, sale, or rental when that housing accommodation is in fact so available; includes any other denial or withholding of housing accommodations; includes provision of inferior terms, conditions, privileges, facilities, or services in connection with those housing accommodations; includes harassment in connection with those housing accommodations; includes the cancellation or termination of a sale or rental agreement; includes the provision of segregated or separated housing accommodations; includes the refusal to permit, at the expense of the disabled person, reasonable modifications of existing premises occupied or to be occupied by the disabled person, if the modifications may be necessary to afford the disabled person full enjoyment of the premises, except that, in the case of a rental, the landlord may, where it is reasonable to do so condition permission for a modification on the renters agreeing to restore the interior of the premises to the condition that existed before the modification (other than for reasonable wear and tear), and includes refusal to make reasonable accommodations in rules, policies, practices, or services when these accommodations may be necessary to afford a disabled person equal opportunity to use and enjoy a dwelling.(2) Discrimination does not include either of the following:(A) Refusal to rent or lease a portion of an owner-occupied single-family house to a person as a tenant living within the household, provided that no more than two tenants are to live within the household, and the owner complies with subdivision (c) of Section 12955, which prohibits discriminatory notices, statements, and advertisements.(B) Where the sharing of living areas in a single dwelling unit is involved, the use of words stating or tending to imply that the housing being advertised is available only to persons of one sex.(d) Housing accommodation means any building, structure, or portion thereof that is occupied as, or intended for occupancy as, a residence by one or more families and any vacant land that is offered for sale or lease for the construction thereon of any building, structure, or portion thereof intended to be so occupied. Housing accommodation includes a building, structure, or portion thereof that is occupied, or intended to be occupied, pursuant to a transaction facilitated by a hosting platform, as defined in Section 22590 of the Business and Professions Code.(e) Owner includes the lessee, sublessee, assignee, managing agent, real estate broker or salesperson, or any person having any legal or equitable right of ownership or possession or the right to rent or lease housing accommodations, and includes the state and any of its political subdivisions and any agency thereof.(f) Person includes all individuals and entities that are described in Section 3602(d) of Title 42 of the United States Code, and in the definition of owner in subdivision (e), and all institutional third parties, including the Federal Home Loan Mortgage Corporation.(g) Aggrieved person includes any person who claims to have been injured by a discriminatory housing practice or believes that the person will be injured by a discriminatory housing practice that is about to occur.(h) Real estate-related transactions include any of the following:(1) The making or purchasing of loans or providing other financial assistance that is for the purpose of purchasing, constructing, improving, repairing, or maintaining a dwelling, or that is secured by residential real estate.(2) The selling, brokering, or appraising of residential real property.(3) The use of territorial underwriting requirements, for the purpose of requiring a borrower in a specific geographic area to obtain earthquake insurance, required by an institutional third party on a loan secured by residential real property.(i) Source of income means lawful, verifiable income paid directly to a tenant, or to a representative of a tenant, or paid to a housing owner or landlord on behalf of a tenant, including federal, state, or local public assistance, and federal, state, or local housing subsidies, including, but not limited to, federal housing assistance vouchers issued under Section 8 of the United States Housing Act of 1937 (42 U.S.C. Sec. 1437f). Source of income includes a federal Department of Housing and Urban Development Veterans Affairs Supportive Housing voucher. For the purposes of this definition, a housing owner or landlord is not considered a representative of a tenant unless the source of income is a federal Department of Housing and Urban Development Veterans Affairs Supportive Housing voucher.SEC. 4.SEC. 3. Section 17131.19 is added to the Revenue and Taxation Code, to read:17131.19. (a) For taxable years beginning on or after January 1, 2026, and before January 1, 2031, gross income does not include any payment received by a lower income household from a tenant while participating as a landlord in a nonprofit home-sharing program.(b) For the purposes of this section:(1) Nonprofit home-sharing program means a program as defined in paragraph (1) of subdivision (b) of Section 10007 of the Welfare and Institutions Code.(2) Lower income household means as defined in Section 50079.5 of the Health and Safety Code.(c) For the purposes of complying with Section 41 with respect to this section, the Legislature finds and declares all of the following:(1) The specific goals, purposes, and objectives that the gross income exclusion allowed by this section is to increase participation in nonprofit home sharing home-sharing programs among Californians.(2) The performance indicators for the Legislature to use in determining if the gross income exclusion achieves the specific goals, purposes, and objectives shall include, but are not limited to, all of the following:(A) Self-reports from nonprofit home sharing home-sharing program participants as to whether the gross income exclusion incentivized participation in the nonprofit home sharing home-sharing program.(B) Increases in nonprofit home sharing home-sharing program participation over time.(C) Increases in the amount of gross income excluded as allowed under this section over time.(3) (A) On or before May 1, 2030, the Legislative Analysts Office shall provide to the Assembly Committee on Revenue and Taxation, and the Senate Committee on Governance and Finance, a report evaluating the effectiveness of the gross income exclusion allowed by this section in achieving the specific goals, purposes purposes, and objectives. In researching the reports, the Legislative Analysts Office may do all of the following:(i) Request and receive information from nonprofit home sharing home-sharing program providers as to the reasons for their participants choosing to participate in a nonprofit home sharing program home-sharing program, including, but not limited to, their eligibility for the gross income exclusion described in this section.(ii) Request and receive all information provided to the Franchise Tax Board relating to the gross income exclusion allowed by this section.(B) A report to be submitted pursuant to subparagraph (A) shall be submitted in compliance with Section 9795 of the Government Code.(d) This section shall remain in effect only until January, 1, 2031, and as of that date is repealed.SEC. 5.SEC. 4. Section 10007 is added to the Welfare and Institutions Code, to read:10007. (a) Notwithstanding any other law, and to the extent permitted by federal law, income received through renting bedrooms or units as a landlord in a nonprofit home-sharing program shall not be considered as income or assets for the purposes of determining eligibility and benefit amounts for public social services administered under this division.(b) For the purposes of this section:(1) Nonprofit home-sharing program means a program that meets all of the following:(A) Administered by a nonprofit organization or governmental entity.(B) Provides a service that helps to match a person or household, who has one or more unoccupied bedrooms in their owner-occupied home, one or more unoccupied bedrooms in their rental unit of which they are the primary tenant, or up to two separate vacant units on an owner-occupied property with one or more unrelated tenants.(C) Services, including, but not limited to, case management, intake, introductions, background checks, and third-party mediation, are delivered at no cost to participants. No cost includes, but is not limited to, fees for any aspect of participation in the program, revenue derived from facilitating payments between participants at any stage of the matching process, and fees for additional services beyond, but adjacent to, shared housing services provided by the program.(D) Lease agreements executed as a result of a match, as described in subparagraph (B), is for the term of no less than 30 days.(E) Provides ongoing case management to mitigate conflict and promote housing stability for both participating tenants and landlords. Case managers shall be full-time staff who are available to provide support at least five days a week.(2) Nonprofit organization means any private, nonprofit organization that qualifies for exempt status under Section 501(c)(3) of the United States Internal Revenue Code of 1986.SEC. 6.SEC. 5. If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.

 Amended IN  Assembly  April 01, 2025 Amended IN  Assembly  March 19, 2025 CALIFORNIA LEGISLATURE 20252026 REGULAR SESSION Assembly Bill No. 474Introduced by Assembly Member WardFebruary 06, 2025An act to repeal Section 1946.5 of the Civil Code, to amend Section 12927 of the Government Code, to add and repeal Section 17131.19 of the Revenue and Taxation Code, and to add Section 10007 to the Welfare and Institutions Code, relating to housing. LEGISLATIVE COUNSEL'S DIGESTAB 474, as amended, Ward. Tenancy: Housing discrimination: nonprofit home-sharing program: income tax exclusion: eligibility for public social services.(1)Existing law allows a lodger, as defined, occupying a room on a periodic basis within a dwelling unit occupied by the owner or the owner of the dwelling unit to terminate the hiring of the room by giving written notice to the other party at least as long before the expiration of the term of hiring as the term itself, as specified. Upon expiration of the notice period, the right of the lodger to remain in the dwelling unit or any part of the dwelling unit is terminated and the lodger may be removed from the premises.This bill would repeal these provisions.(2)(1) Existing law, the California Fair Employment and Housing Act, prohibits housing discrimination based on specified characteristics. Existing law defines discrimination to include refusal to sell, rent, or lease housing accommodations. Under existing law, discrimination does not include refusal to rent or lease a portion of an owner-occupied single-family house to a person as a roomer or boarder living within the household if no more than one person is to live within the household, as specified.This bill would specify that discrimination does not include refusal to rent or lease to a person as a tenant, instead of a roomer or a boarder, and would increase the number persons living in the household under these provisions to 2.(3)(2) The Personal Income Tax Law, in modified conformity with federal law, generally defines gross income as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income for purposes of computing tax liability.  For taxable years beginning on or after January 1, 2026, and before January 1, 2031, the bill would additionally exclude from gross income any payment received by a lower income household from a tenant while participating as a landlord in a nonprofit home-sharing program. The bill would define various terms for these purposes.Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements.This bill would include additional information required for any bill authorizing a new tax expenditure.(4)(3) Existing law establishes various public social services programs that are administered by counties to provide eligible recipients with certain benefits, including, but not limited to, cash assistance under the California Work Opportunity and Responsibility to Kids (CalWORKs) program, nutrition assistance under the CalFresh program, and health care services under the Medi-Cal program.This bill would exempt income received through renting bedrooms or units as a landlord in a nonprofit home-sharing program, as defined, from consideration as income or assets for the purposes of determining eligibility and benefit amounts for public social services, as specified. By expanding the scope of eligibility for public social services, thereby increasing duties on counties, the bill would impose a state-mandated local program.(5)Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements.This bill would include additional information required for any bill authorizing a new tax expenditure.(6)(4) The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.Digest Key Vote: MAJORITY  Appropriation: NO  Fiscal Committee: YES  Local Program: YES 

 Amended IN  Assembly  April 01, 2025 Amended IN  Assembly  March 19, 2025

Amended IN  Assembly  April 01, 2025
Amended IN  Assembly  March 19, 2025

 CALIFORNIA LEGISLATURE 20252026 REGULAR SESSION

 Assembly Bill 

No. 474

Introduced by Assembly Member WardFebruary 06, 2025

Introduced by Assembly Member Ward
February 06, 2025

An act to repeal Section 1946.5 of the Civil Code, to amend Section 12927 of the Government Code, to add and repeal Section 17131.19 of the Revenue and Taxation Code, and to add Section 10007 to the Welfare and Institutions Code, relating to housing. 

LEGISLATIVE COUNSEL'S DIGEST

## LEGISLATIVE COUNSEL'S DIGEST

AB 474, as amended, Ward. Tenancy: Housing discrimination: nonprofit home-sharing program: income tax exclusion: eligibility for public social services.

(1)Existing law allows a lodger, as defined, occupying a room on a periodic basis within a dwelling unit occupied by the owner or the owner of the dwelling unit to terminate the hiring of the room by giving written notice to the other party at least as long before the expiration of the term of hiring as the term itself, as specified. Upon expiration of the notice period, the right of the lodger to remain in the dwelling unit or any part of the dwelling unit is terminated and the lodger may be removed from the premises.This bill would repeal these provisions.(2)(1) Existing law, the California Fair Employment and Housing Act, prohibits housing discrimination based on specified characteristics. Existing law defines discrimination to include refusal to sell, rent, or lease housing accommodations. Under existing law, discrimination does not include refusal to rent or lease a portion of an owner-occupied single-family house to a person as a roomer or boarder living within the household if no more than one person is to live within the household, as specified.This bill would specify that discrimination does not include refusal to rent or lease to a person as a tenant, instead of a roomer or a boarder, and would increase the number persons living in the household under these provisions to 2.(3)(2) The Personal Income Tax Law, in modified conformity with federal law, generally defines gross income as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income for purposes of computing tax liability.  For taxable years beginning on or after January 1, 2026, and before January 1, 2031, the bill would additionally exclude from gross income any payment received by a lower income household from a tenant while participating as a landlord in a nonprofit home-sharing program. The bill would define various terms for these purposes.Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements.This bill would include additional information required for any bill authorizing a new tax expenditure.(4)(3) Existing law establishes various public social services programs that are administered by counties to provide eligible recipients with certain benefits, including, but not limited to, cash assistance under the California Work Opportunity and Responsibility to Kids (CalWORKs) program, nutrition assistance under the CalFresh program, and health care services under the Medi-Cal program.This bill would exempt income received through renting bedrooms or units as a landlord in a nonprofit home-sharing program, as defined, from consideration as income or assets for the purposes of determining eligibility and benefit amounts for public social services, as specified. By expanding the scope of eligibility for public social services, thereby increasing duties on counties, the bill would impose a state-mandated local program.(5)Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements.This bill would include additional information required for any bill authorizing a new tax expenditure.(6)(4) The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.

(1)Existing law allows a lodger, as defined, occupying a room on a periodic basis within a dwelling unit occupied by the owner or the owner of the dwelling unit to terminate the hiring of the room by giving written notice to the other party at least as long before the expiration of the term of hiring as the term itself, as specified. Upon expiration of the notice period, the right of the lodger to remain in the dwelling unit or any part of the dwelling unit is terminated and the lodger may be removed from the premises.



This bill would repeal these provisions.



(2)



(1) Existing law, the California Fair Employment and Housing Act, prohibits housing discrimination based on specified characteristics. Existing law defines discrimination to include refusal to sell, rent, or lease housing accommodations. Under existing law, discrimination does not include refusal to rent or lease a portion of an owner-occupied single-family house to a person as a roomer or boarder living within the household if no more than one person is to live within the household, as specified.

This bill would specify that discrimination does not include refusal to rent or lease to a person as a tenant, instead of a roomer or a boarder, and would increase the number persons living in the household under these provisions to 2.

(3)



(2) The Personal Income Tax Law, in modified conformity with federal law, generally defines gross income as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income for purposes of computing tax liability. 

 For taxable years beginning on or after January 1, 2026, and before January 1, 2031, the bill would additionally exclude from gross income any payment received by a lower income household from a tenant while participating as a landlord in a nonprofit home-sharing program. The bill would define various terms for these purposes.

Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements.

This bill would include additional information required for any bill authorizing a new tax expenditure.

(4)



(3) Existing law establishes various public social services programs that are administered by counties to provide eligible recipients with certain benefits, including, but not limited to, cash assistance under the California Work Opportunity and Responsibility to Kids (CalWORKs) program, nutrition assistance under the CalFresh program, and health care services under the Medi-Cal program.

This bill would exempt income received through renting bedrooms or units as a landlord in a nonprofit home-sharing program, as defined, from consideration as income or assets for the purposes of determining eligibility and benefit amounts for public social services, as specified. By expanding the scope of eligibility for public social services, thereby increasing duties on counties, the bill would impose a state-mandated local program.

(5)Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements.



This bill would include additional information required for any bill authorizing a new tax expenditure.



(6)



(4) The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.

This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.

## Digest Key

## Bill Text

The people of the State of California do enact as follows:SECTION 1. The Legislature finds and declares all of the following:(a) Californians who are older or experience disabilities, many of whom live on fixed incomes, face increasing housing cost burdens, with roughly 8 out of 10 extremely low income older renters paying more than one-half of their monthly income on rent. Fair market rents in California for an efficiency range from $770 per month to $3,056 per month, far more than an older adult or adult with a disability on a fixed income can afford, particularly when the maximum Supplemental Security Income (SSI) payment for an individual in 2025 is $1,206.94 per month. The SSI payment in 2019 covered only 40 percent of the basic cost of living for a senior living alone. In the County of Los Angeles, the SSI individual payment level has not been enough to afford an apartment since 2008. (b) Older adults are at the epicenter of Californias housing affordability and homelessness crisis, with over 40,000 people 55 years of age or older experiencing homelessness. In the four-year period from 2017 to 2021, the number of older Californians, 65 years of age or older, accessing homeless services increased by 138 percent.(c) California is experiencing an extreme housing shortage with an estimate of nearly 1,300,000 affordable units needed to meet the demand for affordable units. At the same time, California has enough unoccupied bedrooms in existing housing units that, if rented out, could address this shortfall.(d) The Master Plan for Aging has a key goal of preventing and ending older adult homelessness as well as expanding housing options for older adults.(e) Home sharing, when people rent out extra rooms in their house or apartment, has great potential to help address Californias housing and homelessness crisis, especially among older adults. Across California, there are dozens of organizations, including many area agencies on aging, that facilitate home sharing. Incentivizing home sharing is a powerful, relatively low-cost way to increase housing supply and address the housing and homelessness crisis, especially among older adults.SEC. 2.Section 1946.5 of the Civil Code is repealed.SEC. 3.SEC. 2. Section 12927 of the Government Code is amended to read:12927. As used in this part in connection with housing accommodations, unless a different meaning clearly appears from the context:(a) Affirmative actions means any activity for the purpose of eliminating discrimination in housing accommodations because of race, color, religion, sex, marital status, national origin, ancestry, familial status, or disability.(b) Conciliation council means a nonprofit organization, or a city or county human relations commission, which provides education, factfinding, and mediation or conciliation services in resolution of complaints of housing discrimination.(c) (1) Discrimination includes refusal to sell, rent, or lease housing accommodations; includes refusal to negotiate for the sale, rental, or lease of housing accommodations; includes representation that a housing accommodation is not available for inspection, sale, or rental when that housing accommodation is in fact so available; includes any other denial or withholding of housing accommodations; includes provision of inferior terms, conditions, privileges, facilities, or services in connection with those housing accommodations; includes harassment in connection with those housing accommodations; includes the cancellation or termination of a sale or rental agreement; includes the provision of segregated or separated housing accommodations; includes the refusal to permit, at the expense of the disabled person, reasonable modifications of existing premises occupied or to be occupied by the disabled person, if the modifications may be necessary to afford the disabled person full enjoyment of the premises, except that, in the case of a rental, the landlord may, where it is reasonable to do so condition permission for a modification on the renters agreeing to restore the interior of the premises to the condition that existed before the modification (other than for reasonable wear and tear), and includes refusal to make reasonable accommodations in rules, policies, practices, or services when these accommodations may be necessary to afford a disabled person equal opportunity to use and enjoy a dwelling.(2) Discrimination does not include either of the following:(A) Refusal to rent or lease a portion of an owner-occupied single-family house to a person as a tenant living within the household, provided that no more than two tenants are to live within the household, and the owner complies with subdivision (c) of Section 12955, which prohibits discriminatory notices, statements, and advertisements.(B) Where the sharing of living areas in a single dwelling unit is involved, the use of words stating or tending to imply that the housing being advertised is available only to persons of one sex.(d) Housing accommodation means any building, structure, or portion thereof that is occupied as, or intended for occupancy as, a residence by one or more families and any vacant land that is offered for sale or lease for the construction thereon of any building, structure, or portion thereof intended to be so occupied. Housing accommodation includes a building, structure, or portion thereof that is occupied, or intended to be occupied, pursuant to a transaction facilitated by a hosting platform, as defined in Section 22590 of the Business and Professions Code.(e) Owner includes the lessee, sublessee, assignee, managing agent, real estate broker or salesperson, or any person having any legal or equitable right of ownership or possession or the right to rent or lease housing accommodations, and includes the state and any of its political subdivisions and any agency thereof.(f) Person includes all individuals and entities that are described in Section 3602(d) of Title 42 of the United States Code, and in the definition of owner in subdivision (e), and all institutional third parties, including the Federal Home Loan Mortgage Corporation.(g) Aggrieved person includes any person who claims to have been injured by a discriminatory housing practice or believes that the person will be injured by a discriminatory housing practice that is about to occur.(h) Real estate-related transactions include any of the following:(1) The making or purchasing of loans or providing other financial assistance that is for the purpose of purchasing, constructing, improving, repairing, or maintaining a dwelling, or that is secured by residential real estate.(2) The selling, brokering, or appraising of residential real property.(3) The use of territorial underwriting requirements, for the purpose of requiring a borrower in a specific geographic area to obtain earthquake insurance, required by an institutional third party on a loan secured by residential real property.(i) Source of income means lawful, verifiable income paid directly to a tenant, or to a representative of a tenant, or paid to a housing owner or landlord on behalf of a tenant, including federal, state, or local public assistance, and federal, state, or local housing subsidies, including, but not limited to, federal housing assistance vouchers issued under Section 8 of the United States Housing Act of 1937 (42 U.S.C. Sec. 1437f). Source of income includes a federal Department of Housing and Urban Development Veterans Affairs Supportive Housing voucher. For the purposes of this definition, a housing owner or landlord is not considered a representative of a tenant unless the source of income is a federal Department of Housing and Urban Development Veterans Affairs Supportive Housing voucher.SEC. 4.SEC. 3. Section 17131.19 is added to the Revenue and Taxation Code, to read:17131.19. (a) For taxable years beginning on or after January 1, 2026, and before January 1, 2031, gross income does not include any payment received by a lower income household from a tenant while participating as a landlord in a nonprofit home-sharing program.(b) For the purposes of this section:(1) Nonprofit home-sharing program means a program as defined in paragraph (1) of subdivision (b) of Section 10007 of the Welfare and Institutions Code.(2) Lower income household means as defined in Section 50079.5 of the Health and Safety Code.(c) For the purposes of complying with Section 41 with respect to this section, the Legislature finds and declares all of the following:(1) The specific goals, purposes, and objectives that the gross income exclusion allowed by this section is to increase participation in nonprofit home sharing home-sharing programs among Californians.(2) The performance indicators for the Legislature to use in determining if the gross income exclusion achieves the specific goals, purposes, and objectives shall include, but are not limited to, all of the following:(A) Self-reports from nonprofit home sharing home-sharing program participants as to whether the gross income exclusion incentivized participation in the nonprofit home sharing home-sharing program.(B) Increases in nonprofit home sharing home-sharing program participation over time.(C) Increases in the amount of gross income excluded as allowed under this section over time.(3) (A) On or before May 1, 2030, the Legislative Analysts Office shall provide to the Assembly Committee on Revenue and Taxation, and the Senate Committee on Governance and Finance, a report evaluating the effectiveness of the gross income exclusion allowed by this section in achieving the specific goals, purposes purposes, and objectives. In researching the reports, the Legislative Analysts Office may do all of the following:(i) Request and receive information from nonprofit home sharing home-sharing program providers as to the reasons for their participants choosing to participate in a nonprofit home sharing program home-sharing program, including, but not limited to, their eligibility for the gross income exclusion described in this section.(ii) Request and receive all information provided to the Franchise Tax Board relating to the gross income exclusion allowed by this section.(B) A report to be submitted pursuant to subparagraph (A) shall be submitted in compliance with Section 9795 of the Government Code.(d) This section shall remain in effect only until January, 1, 2031, and as of that date is repealed.SEC. 5.SEC. 4. Section 10007 is added to the Welfare and Institutions Code, to read:10007. (a) Notwithstanding any other law, and to the extent permitted by federal law, income received through renting bedrooms or units as a landlord in a nonprofit home-sharing program shall not be considered as income or assets for the purposes of determining eligibility and benefit amounts for public social services administered under this division.(b) For the purposes of this section:(1) Nonprofit home-sharing program means a program that meets all of the following:(A) Administered by a nonprofit organization or governmental entity.(B) Provides a service that helps to match a person or household, who has one or more unoccupied bedrooms in their owner-occupied home, one or more unoccupied bedrooms in their rental unit of which they are the primary tenant, or up to two separate vacant units on an owner-occupied property with one or more unrelated tenants.(C) Services, including, but not limited to, case management, intake, introductions, background checks, and third-party mediation, are delivered at no cost to participants. No cost includes, but is not limited to, fees for any aspect of participation in the program, revenue derived from facilitating payments between participants at any stage of the matching process, and fees for additional services beyond, but adjacent to, shared housing services provided by the program.(D) Lease agreements executed as a result of a match, as described in subparagraph (B), is for the term of no less than 30 days.(E) Provides ongoing case management to mitigate conflict and promote housing stability for both participating tenants and landlords. Case managers shall be full-time staff who are available to provide support at least five days a week.(2) Nonprofit organization means any private, nonprofit organization that qualifies for exempt status under Section 501(c)(3) of the United States Internal Revenue Code of 1986.SEC. 6.SEC. 5. If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.

The people of the State of California do enact as follows:

## The people of the State of California do enact as follows:

SECTION 1. The Legislature finds and declares all of the following:(a) Californians who are older or experience disabilities, many of whom live on fixed incomes, face increasing housing cost burdens, with roughly 8 out of 10 extremely low income older renters paying more than one-half of their monthly income on rent. Fair market rents in California for an efficiency range from $770 per month to $3,056 per month, far more than an older adult or adult with a disability on a fixed income can afford, particularly when the maximum Supplemental Security Income (SSI) payment for an individual in 2025 is $1,206.94 per month. The SSI payment in 2019 covered only 40 percent of the basic cost of living for a senior living alone. In the County of Los Angeles, the SSI individual payment level has not been enough to afford an apartment since 2008. (b) Older adults are at the epicenter of Californias housing affordability and homelessness crisis, with over 40,000 people 55 years of age or older experiencing homelessness. In the four-year period from 2017 to 2021, the number of older Californians, 65 years of age or older, accessing homeless services increased by 138 percent.(c) California is experiencing an extreme housing shortage with an estimate of nearly 1,300,000 affordable units needed to meet the demand for affordable units. At the same time, California has enough unoccupied bedrooms in existing housing units that, if rented out, could address this shortfall.(d) The Master Plan for Aging has a key goal of preventing and ending older adult homelessness as well as expanding housing options for older adults.(e) Home sharing, when people rent out extra rooms in their house or apartment, has great potential to help address Californias housing and homelessness crisis, especially among older adults. Across California, there are dozens of organizations, including many area agencies on aging, that facilitate home sharing. Incentivizing home sharing is a powerful, relatively low-cost way to increase housing supply and address the housing and homelessness crisis, especially among older adults.

SECTION 1. The Legislature finds and declares all of the following:(a) Californians who are older or experience disabilities, many of whom live on fixed incomes, face increasing housing cost burdens, with roughly 8 out of 10 extremely low income older renters paying more than one-half of their monthly income on rent. Fair market rents in California for an efficiency range from $770 per month to $3,056 per month, far more than an older adult or adult with a disability on a fixed income can afford, particularly when the maximum Supplemental Security Income (SSI) payment for an individual in 2025 is $1,206.94 per month. The SSI payment in 2019 covered only 40 percent of the basic cost of living for a senior living alone. In the County of Los Angeles, the SSI individual payment level has not been enough to afford an apartment since 2008. (b) Older adults are at the epicenter of Californias housing affordability and homelessness crisis, with over 40,000 people 55 years of age or older experiencing homelessness. In the four-year period from 2017 to 2021, the number of older Californians, 65 years of age or older, accessing homeless services increased by 138 percent.(c) California is experiencing an extreme housing shortage with an estimate of nearly 1,300,000 affordable units needed to meet the demand for affordable units. At the same time, California has enough unoccupied bedrooms in existing housing units that, if rented out, could address this shortfall.(d) The Master Plan for Aging has a key goal of preventing and ending older adult homelessness as well as expanding housing options for older adults.(e) Home sharing, when people rent out extra rooms in their house or apartment, has great potential to help address Californias housing and homelessness crisis, especially among older adults. Across California, there are dozens of organizations, including many area agencies on aging, that facilitate home sharing. Incentivizing home sharing is a powerful, relatively low-cost way to increase housing supply and address the housing and homelessness crisis, especially among older adults.

SECTION 1. The Legislature finds and declares all of the following:

### SECTION 1.

(a) Californians who are older or experience disabilities, many of whom live on fixed incomes, face increasing housing cost burdens, with roughly 8 out of 10 extremely low income older renters paying more than one-half of their monthly income on rent. Fair market rents in California for an efficiency range from $770 per month to $3,056 per month, far more than an older adult or adult with a disability on a fixed income can afford, particularly when the maximum Supplemental Security Income (SSI) payment for an individual in 2025 is $1,206.94 per month. The SSI payment in 2019 covered only 40 percent of the basic cost of living for a senior living alone. In the County of Los Angeles, the SSI individual payment level has not been enough to afford an apartment since 2008. 

(b) Older adults are at the epicenter of Californias housing affordability and homelessness crisis, with over 40,000 people 55 years of age or older experiencing homelessness. In the four-year period from 2017 to 2021, the number of older Californians, 65 years of age or older, accessing homeless services increased by 138 percent.

(c) California is experiencing an extreme housing shortage with an estimate of nearly 1,300,000 affordable units needed to meet the demand for affordable units. At the same time, California has enough unoccupied bedrooms in existing housing units that, if rented out, could address this shortfall.

(d) The Master Plan for Aging has a key goal of preventing and ending older adult homelessness as well as expanding housing options for older adults.

(e) Home sharing, when people rent out extra rooms in their house or apartment, has great potential to help address Californias housing and homelessness crisis, especially among older adults. Across California, there are dozens of organizations, including many area agencies on aging, that facilitate home sharing. Incentivizing home sharing is a powerful, relatively low-cost way to increase housing supply and address the housing and homelessness crisis, especially among older adults.



SEC. 3.SEC. 2. Section 12927 of the Government Code is amended to read:12927. As used in this part in connection with housing accommodations, unless a different meaning clearly appears from the context:(a) Affirmative actions means any activity for the purpose of eliminating discrimination in housing accommodations because of race, color, religion, sex, marital status, national origin, ancestry, familial status, or disability.(b) Conciliation council means a nonprofit organization, or a city or county human relations commission, which provides education, factfinding, and mediation or conciliation services in resolution of complaints of housing discrimination.(c) (1) Discrimination includes refusal to sell, rent, or lease housing accommodations; includes refusal to negotiate for the sale, rental, or lease of housing accommodations; includes representation that a housing accommodation is not available for inspection, sale, or rental when that housing accommodation is in fact so available; includes any other denial or withholding of housing accommodations; includes provision of inferior terms, conditions, privileges, facilities, or services in connection with those housing accommodations; includes harassment in connection with those housing accommodations; includes the cancellation or termination of a sale or rental agreement; includes the provision of segregated or separated housing accommodations; includes the refusal to permit, at the expense of the disabled person, reasonable modifications of existing premises occupied or to be occupied by the disabled person, if the modifications may be necessary to afford the disabled person full enjoyment of the premises, except that, in the case of a rental, the landlord may, where it is reasonable to do so condition permission for a modification on the renters agreeing to restore the interior of the premises to the condition that existed before the modification (other than for reasonable wear and tear), and includes refusal to make reasonable accommodations in rules, policies, practices, or services when these accommodations may be necessary to afford a disabled person equal opportunity to use and enjoy a dwelling.(2) Discrimination does not include either of the following:(A) Refusal to rent or lease a portion of an owner-occupied single-family house to a person as a tenant living within the household, provided that no more than two tenants are to live within the household, and the owner complies with subdivision (c) of Section 12955, which prohibits discriminatory notices, statements, and advertisements.(B) Where the sharing of living areas in a single dwelling unit is involved, the use of words stating or tending to imply that the housing being advertised is available only to persons of one sex.(d) Housing accommodation means any building, structure, or portion thereof that is occupied as, or intended for occupancy as, a residence by one or more families and any vacant land that is offered for sale or lease for the construction thereon of any building, structure, or portion thereof intended to be so occupied. Housing accommodation includes a building, structure, or portion thereof that is occupied, or intended to be occupied, pursuant to a transaction facilitated by a hosting platform, as defined in Section 22590 of the Business and Professions Code.(e) Owner includes the lessee, sublessee, assignee, managing agent, real estate broker or salesperson, or any person having any legal or equitable right of ownership or possession or the right to rent or lease housing accommodations, and includes the state and any of its political subdivisions and any agency thereof.(f) Person includes all individuals and entities that are described in Section 3602(d) of Title 42 of the United States Code, and in the definition of owner in subdivision (e), and all institutional third parties, including the Federal Home Loan Mortgage Corporation.(g) Aggrieved person includes any person who claims to have been injured by a discriminatory housing practice or believes that the person will be injured by a discriminatory housing practice that is about to occur.(h) Real estate-related transactions include any of the following:(1) The making or purchasing of loans or providing other financial assistance that is for the purpose of purchasing, constructing, improving, repairing, or maintaining a dwelling, or that is secured by residential real estate.(2) The selling, brokering, or appraising of residential real property.(3) The use of territorial underwriting requirements, for the purpose of requiring a borrower in a specific geographic area to obtain earthquake insurance, required by an institutional third party on a loan secured by residential real property.(i) Source of income means lawful, verifiable income paid directly to a tenant, or to a representative of a tenant, or paid to a housing owner or landlord on behalf of a tenant, including federal, state, or local public assistance, and federal, state, or local housing subsidies, including, but not limited to, federal housing assistance vouchers issued under Section 8 of the United States Housing Act of 1937 (42 U.S.C. Sec. 1437f). Source of income includes a federal Department of Housing and Urban Development Veterans Affairs Supportive Housing voucher. For the purposes of this definition, a housing owner or landlord is not considered a representative of a tenant unless the source of income is a federal Department of Housing and Urban Development Veterans Affairs Supportive Housing voucher.

SEC. 3.SEC. 2. Section 12927 of the Government Code is amended to read:

### SEC. 3.SEC. 2.

12927. As used in this part in connection with housing accommodations, unless a different meaning clearly appears from the context:(a) Affirmative actions means any activity for the purpose of eliminating discrimination in housing accommodations because of race, color, religion, sex, marital status, national origin, ancestry, familial status, or disability.(b) Conciliation council means a nonprofit organization, or a city or county human relations commission, which provides education, factfinding, and mediation or conciliation services in resolution of complaints of housing discrimination.(c) (1) Discrimination includes refusal to sell, rent, or lease housing accommodations; includes refusal to negotiate for the sale, rental, or lease of housing accommodations; includes representation that a housing accommodation is not available for inspection, sale, or rental when that housing accommodation is in fact so available; includes any other denial or withholding of housing accommodations; includes provision of inferior terms, conditions, privileges, facilities, or services in connection with those housing accommodations; includes harassment in connection with those housing accommodations; includes the cancellation or termination of a sale or rental agreement; includes the provision of segregated or separated housing accommodations; includes the refusal to permit, at the expense of the disabled person, reasonable modifications of existing premises occupied or to be occupied by the disabled person, if the modifications may be necessary to afford the disabled person full enjoyment of the premises, except that, in the case of a rental, the landlord may, where it is reasonable to do so condition permission for a modification on the renters agreeing to restore the interior of the premises to the condition that existed before the modification (other than for reasonable wear and tear), and includes refusal to make reasonable accommodations in rules, policies, practices, or services when these accommodations may be necessary to afford a disabled person equal opportunity to use and enjoy a dwelling.(2) Discrimination does not include either of the following:(A) Refusal to rent or lease a portion of an owner-occupied single-family house to a person as a tenant living within the household, provided that no more than two tenants are to live within the household, and the owner complies with subdivision (c) of Section 12955, which prohibits discriminatory notices, statements, and advertisements.(B) Where the sharing of living areas in a single dwelling unit is involved, the use of words stating or tending to imply that the housing being advertised is available only to persons of one sex.(d) Housing accommodation means any building, structure, or portion thereof that is occupied as, or intended for occupancy as, a residence by one or more families and any vacant land that is offered for sale or lease for the construction thereon of any building, structure, or portion thereof intended to be so occupied. Housing accommodation includes a building, structure, or portion thereof that is occupied, or intended to be occupied, pursuant to a transaction facilitated by a hosting platform, as defined in Section 22590 of the Business and Professions Code.(e) Owner includes the lessee, sublessee, assignee, managing agent, real estate broker or salesperson, or any person having any legal or equitable right of ownership or possession or the right to rent or lease housing accommodations, and includes the state and any of its political subdivisions and any agency thereof.(f) Person includes all individuals and entities that are described in Section 3602(d) of Title 42 of the United States Code, and in the definition of owner in subdivision (e), and all institutional third parties, including the Federal Home Loan Mortgage Corporation.(g) Aggrieved person includes any person who claims to have been injured by a discriminatory housing practice or believes that the person will be injured by a discriminatory housing practice that is about to occur.(h) Real estate-related transactions include any of the following:(1) The making or purchasing of loans or providing other financial assistance that is for the purpose of purchasing, constructing, improving, repairing, or maintaining a dwelling, or that is secured by residential real estate.(2) The selling, brokering, or appraising of residential real property.(3) The use of territorial underwriting requirements, for the purpose of requiring a borrower in a specific geographic area to obtain earthquake insurance, required by an institutional third party on a loan secured by residential real property.(i) Source of income means lawful, verifiable income paid directly to a tenant, or to a representative of a tenant, or paid to a housing owner or landlord on behalf of a tenant, including federal, state, or local public assistance, and federal, state, or local housing subsidies, including, but not limited to, federal housing assistance vouchers issued under Section 8 of the United States Housing Act of 1937 (42 U.S.C. Sec. 1437f). Source of income includes a federal Department of Housing and Urban Development Veterans Affairs Supportive Housing voucher. For the purposes of this definition, a housing owner or landlord is not considered a representative of a tenant unless the source of income is a federal Department of Housing and Urban Development Veterans Affairs Supportive Housing voucher.

12927. As used in this part in connection with housing accommodations, unless a different meaning clearly appears from the context:(a) Affirmative actions means any activity for the purpose of eliminating discrimination in housing accommodations because of race, color, religion, sex, marital status, national origin, ancestry, familial status, or disability.(b) Conciliation council means a nonprofit organization, or a city or county human relations commission, which provides education, factfinding, and mediation or conciliation services in resolution of complaints of housing discrimination.(c) (1) Discrimination includes refusal to sell, rent, or lease housing accommodations; includes refusal to negotiate for the sale, rental, or lease of housing accommodations; includes representation that a housing accommodation is not available for inspection, sale, or rental when that housing accommodation is in fact so available; includes any other denial or withholding of housing accommodations; includes provision of inferior terms, conditions, privileges, facilities, or services in connection with those housing accommodations; includes harassment in connection with those housing accommodations; includes the cancellation or termination of a sale or rental agreement; includes the provision of segregated or separated housing accommodations; includes the refusal to permit, at the expense of the disabled person, reasonable modifications of existing premises occupied or to be occupied by the disabled person, if the modifications may be necessary to afford the disabled person full enjoyment of the premises, except that, in the case of a rental, the landlord may, where it is reasonable to do so condition permission for a modification on the renters agreeing to restore the interior of the premises to the condition that existed before the modification (other than for reasonable wear and tear), and includes refusal to make reasonable accommodations in rules, policies, practices, or services when these accommodations may be necessary to afford a disabled person equal opportunity to use and enjoy a dwelling.(2) Discrimination does not include either of the following:(A) Refusal to rent or lease a portion of an owner-occupied single-family house to a person as a tenant living within the household, provided that no more than two tenants are to live within the household, and the owner complies with subdivision (c) of Section 12955, which prohibits discriminatory notices, statements, and advertisements.(B) Where the sharing of living areas in a single dwelling unit is involved, the use of words stating or tending to imply that the housing being advertised is available only to persons of one sex.(d) Housing accommodation means any building, structure, or portion thereof that is occupied as, or intended for occupancy as, a residence by one or more families and any vacant land that is offered for sale or lease for the construction thereon of any building, structure, or portion thereof intended to be so occupied. Housing accommodation includes a building, structure, or portion thereof that is occupied, or intended to be occupied, pursuant to a transaction facilitated by a hosting platform, as defined in Section 22590 of the Business and Professions Code.(e) Owner includes the lessee, sublessee, assignee, managing agent, real estate broker or salesperson, or any person having any legal or equitable right of ownership or possession or the right to rent or lease housing accommodations, and includes the state and any of its political subdivisions and any agency thereof.(f) Person includes all individuals and entities that are described in Section 3602(d) of Title 42 of the United States Code, and in the definition of owner in subdivision (e), and all institutional third parties, including the Federal Home Loan Mortgage Corporation.(g) Aggrieved person includes any person who claims to have been injured by a discriminatory housing practice or believes that the person will be injured by a discriminatory housing practice that is about to occur.(h) Real estate-related transactions include any of the following:(1) The making or purchasing of loans or providing other financial assistance that is for the purpose of purchasing, constructing, improving, repairing, or maintaining a dwelling, or that is secured by residential real estate.(2) The selling, brokering, or appraising of residential real property.(3) The use of territorial underwriting requirements, for the purpose of requiring a borrower in a specific geographic area to obtain earthquake insurance, required by an institutional third party on a loan secured by residential real property.(i) Source of income means lawful, verifiable income paid directly to a tenant, or to a representative of a tenant, or paid to a housing owner or landlord on behalf of a tenant, including federal, state, or local public assistance, and federal, state, or local housing subsidies, including, but not limited to, federal housing assistance vouchers issued under Section 8 of the United States Housing Act of 1937 (42 U.S.C. Sec. 1437f). Source of income includes a federal Department of Housing and Urban Development Veterans Affairs Supportive Housing voucher. For the purposes of this definition, a housing owner or landlord is not considered a representative of a tenant unless the source of income is a federal Department of Housing and Urban Development Veterans Affairs Supportive Housing voucher.

12927. As used in this part in connection with housing accommodations, unless a different meaning clearly appears from the context:(a) Affirmative actions means any activity for the purpose of eliminating discrimination in housing accommodations because of race, color, religion, sex, marital status, national origin, ancestry, familial status, or disability.(b) Conciliation council means a nonprofit organization, or a city or county human relations commission, which provides education, factfinding, and mediation or conciliation services in resolution of complaints of housing discrimination.(c) (1) Discrimination includes refusal to sell, rent, or lease housing accommodations; includes refusal to negotiate for the sale, rental, or lease of housing accommodations; includes representation that a housing accommodation is not available for inspection, sale, or rental when that housing accommodation is in fact so available; includes any other denial or withholding of housing accommodations; includes provision of inferior terms, conditions, privileges, facilities, or services in connection with those housing accommodations; includes harassment in connection with those housing accommodations; includes the cancellation or termination of a sale or rental agreement; includes the provision of segregated or separated housing accommodations; includes the refusal to permit, at the expense of the disabled person, reasonable modifications of existing premises occupied or to be occupied by the disabled person, if the modifications may be necessary to afford the disabled person full enjoyment of the premises, except that, in the case of a rental, the landlord may, where it is reasonable to do so condition permission for a modification on the renters agreeing to restore the interior of the premises to the condition that existed before the modification (other than for reasonable wear and tear), and includes refusal to make reasonable accommodations in rules, policies, practices, or services when these accommodations may be necessary to afford a disabled person equal opportunity to use and enjoy a dwelling.(2) Discrimination does not include either of the following:(A) Refusal to rent or lease a portion of an owner-occupied single-family house to a person as a tenant living within the household, provided that no more than two tenants are to live within the household, and the owner complies with subdivision (c) of Section 12955, which prohibits discriminatory notices, statements, and advertisements.(B) Where the sharing of living areas in a single dwelling unit is involved, the use of words stating or tending to imply that the housing being advertised is available only to persons of one sex.(d) Housing accommodation means any building, structure, or portion thereof that is occupied as, or intended for occupancy as, a residence by one or more families and any vacant land that is offered for sale or lease for the construction thereon of any building, structure, or portion thereof intended to be so occupied. Housing accommodation includes a building, structure, or portion thereof that is occupied, or intended to be occupied, pursuant to a transaction facilitated by a hosting platform, as defined in Section 22590 of the Business and Professions Code.(e) Owner includes the lessee, sublessee, assignee, managing agent, real estate broker or salesperson, or any person having any legal or equitable right of ownership or possession or the right to rent or lease housing accommodations, and includes the state and any of its political subdivisions and any agency thereof.(f) Person includes all individuals and entities that are described in Section 3602(d) of Title 42 of the United States Code, and in the definition of owner in subdivision (e), and all institutional third parties, including the Federal Home Loan Mortgage Corporation.(g) Aggrieved person includes any person who claims to have been injured by a discriminatory housing practice or believes that the person will be injured by a discriminatory housing practice that is about to occur.(h) Real estate-related transactions include any of the following:(1) The making or purchasing of loans or providing other financial assistance that is for the purpose of purchasing, constructing, improving, repairing, or maintaining a dwelling, or that is secured by residential real estate.(2) The selling, brokering, or appraising of residential real property.(3) The use of territorial underwriting requirements, for the purpose of requiring a borrower in a specific geographic area to obtain earthquake insurance, required by an institutional third party on a loan secured by residential real property.(i) Source of income means lawful, verifiable income paid directly to a tenant, or to a representative of a tenant, or paid to a housing owner or landlord on behalf of a tenant, including federal, state, or local public assistance, and federal, state, or local housing subsidies, including, but not limited to, federal housing assistance vouchers issued under Section 8 of the United States Housing Act of 1937 (42 U.S.C. Sec. 1437f). Source of income includes a federal Department of Housing and Urban Development Veterans Affairs Supportive Housing voucher. For the purposes of this definition, a housing owner or landlord is not considered a representative of a tenant unless the source of income is a federal Department of Housing and Urban Development Veterans Affairs Supportive Housing voucher.



12927. As used in this part in connection with housing accommodations, unless a different meaning clearly appears from the context:

(a) Affirmative actions means any activity for the purpose of eliminating discrimination in housing accommodations because of race, color, religion, sex, marital status, national origin, ancestry, familial status, or disability.

(b) Conciliation council means a nonprofit organization, or a city or county human relations commission, which provides education, factfinding, and mediation or conciliation services in resolution of complaints of housing discrimination.

(c) (1) Discrimination includes refusal to sell, rent, or lease housing accommodations; includes refusal to negotiate for the sale, rental, or lease of housing accommodations; includes representation that a housing accommodation is not available for inspection, sale, or rental when that housing accommodation is in fact so available; includes any other denial or withholding of housing accommodations; includes provision of inferior terms, conditions, privileges, facilities, or services in connection with those housing accommodations; includes harassment in connection with those housing accommodations; includes the cancellation or termination of a sale or rental agreement; includes the provision of segregated or separated housing accommodations; includes the refusal to permit, at the expense of the disabled person, reasonable modifications of existing premises occupied or to be occupied by the disabled person, if the modifications may be necessary to afford the disabled person full enjoyment of the premises, except that, in the case of a rental, the landlord may, where it is reasonable to do so condition permission for a modification on the renters agreeing to restore the interior of the premises to the condition that existed before the modification (other than for reasonable wear and tear), and includes refusal to make reasonable accommodations in rules, policies, practices, or services when these accommodations may be necessary to afford a disabled person equal opportunity to use and enjoy a dwelling.

(2) Discrimination does not include either of the following:

(A) Refusal to rent or lease a portion of an owner-occupied single-family house to a person as a tenant living within the household, provided that no more than two tenants are to live within the household, and the owner complies with subdivision (c) of Section 12955, which prohibits discriminatory notices, statements, and advertisements.

(B) Where the sharing of living areas in a single dwelling unit is involved, the use of words stating or tending to imply that the housing being advertised is available only to persons of one sex.

(d) Housing accommodation means any building, structure, or portion thereof that is occupied as, or intended for occupancy as, a residence by one or more families and any vacant land that is offered for sale or lease for the construction thereon of any building, structure, or portion thereof intended to be so occupied. Housing accommodation includes a building, structure, or portion thereof that is occupied, or intended to be occupied, pursuant to a transaction facilitated by a hosting platform, as defined in Section 22590 of the Business and Professions Code.

(e) Owner includes the lessee, sublessee, assignee, managing agent, real estate broker or salesperson, or any person having any legal or equitable right of ownership or possession or the right to rent or lease housing accommodations, and includes the state and any of its political subdivisions and any agency thereof.

(f) Person includes all individuals and entities that are described in Section 3602(d) of Title 42 of the United States Code, and in the definition of owner in subdivision (e), and all institutional third parties, including the Federal Home Loan Mortgage Corporation.

(g) Aggrieved person includes any person who claims to have been injured by a discriminatory housing practice or believes that the person will be injured by a discriminatory housing practice that is about to occur.

(h) Real estate-related transactions include any of the following:

(1) The making or purchasing of loans or providing other financial assistance that is for the purpose of purchasing, constructing, improving, repairing, or maintaining a dwelling, or that is secured by residential real estate.

(2) The selling, brokering, or appraising of residential real property.

(3) The use of territorial underwriting requirements, for the purpose of requiring a borrower in a specific geographic area to obtain earthquake insurance, required by an institutional third party on a loan secured by residential real property.

(i) Source of income means lawful, verifiable income paid directly to a tenant, or to a representative of a tenant, or paid to a housing owner or landlord on behalf of a tenant, including federal, state, or local public assistance, and federal, state, or local housing subsidies, including, but not limited to, federal housing assistance vouchers issued under Section 8 of the United States Housing Act of 1937 (42 U.S.C. Sec. 1437f). Source of income includes a federal Department of Housing and Urban Development Veterans Affairs Supportive Housing voucher. For the purposes of this definition, a housing owner or landlord is not considered a representative of a tenant unless the source of income is a federal Department of Housing and Urban Development Veterans Affairs Supportive Housing voucher.

SEC. 4.SEC. 3. Section 17131.19 is added to the Revenue and Taxation Code, to read:17131.19. (a) For taxable years beginning on or after January 1, 2026, and before January 1, 2031, gross income does not include any payment received by a lower income household from a tenant while participating as a landlord in a nonprofit home-sharing program.(b) For the purposes of this section:(1) Nonprofit home-sharing program means a program as defined in paragraph (1) of subdivision (b) of Section 10007 of the Welfare and Institutions Code.(2) Lower income household means as defined in Section 50079.5 of the Health and Safety Code.(c) For the purposes of complying with Section 41 with respect to this section, the Legislature finds and declares all of the following:(1) The specific goals, purposes, and objectives that the gross income exclusion allowed by this section is to increase participation in nonprofit home sharing home-sharing programs among Californians.(2) The performance indicators for the Legislature to use in determining if the gross income exclusion achieves the specific goals, purposes, and objectives shall include, but are not limited to, all of the following:(A) Self-reports from nonprofit home sharing home-sharing program participants as to whether the gross income exclusion incentivized participation in the nonprofit home sharing home-sharing program.(B) Increases in nonprofit home sharing home-sharing program participation over time.(C) Increases in the amount of gross income excluded as allowed under this section over time.(3) (A) On or before May 1, 2030, the Legislative Analysts Office shall provide to the Assembly Committee on Revenue and Taxation, and the Senate Committee on Governance and Finance, a report evaluating the effectiveness of the gross income exclusion allowed by this section in achieving the specific goals, purposes purposes, and objectives. In researching the reports, the Legislative Analysts Office may do all of the following:(i) Request and receive information from nonprofit home sharing home-sharing program providers as to the reasons for their participants choosing to participate in a nonprofit home sharing program home-sharing program, including, but not limited to, their eligibility for the gross income exclusion described in this section.(ii) Request and receive all information provided to the Franchise Tax Board relating to the gross income exclusion allowed by this section.(B) A report to be submitted pursuant to subparagraph (A) shall be submitted in compliance with Section 9795 of the Government Code.(d) This section shall remain in effect only until January, 1, 2031, and as of that date is repealed.

SEC. 4.SEC. 3. Section 17131.19 is added to the Revenue and Taxation Code, to read:

### SEC. 4.SEC. 3.

17131.19. (a) For taxable years beginning on or after January 1, 2026, and before January 1, 2031, gross income does not include any payment received by a lower income household from a tenant while participating as a landlord in a nonprofit home-sharing program.(b) For the purposes of this section:(1) Nonprofit home-sharing program means a program as defined in paragraph (1) of subdivision (b) of Section 10007 of the Welfare and Institutions Code.(2) Lower income household means as defined in Section 50079.5 of the Health and Safety Code.(c) For the purposes of complying with Section 41 with respect to this section, the Legislature finds and declares all of the following:(1) The specific goals, purposes, and objectives that the gross income exclusion allowed by this section is to increase participation in nonprofit home sharing home-sharing programs among Californians.(2) The performance indicators for the Legislature to use in determining if the gross income exclusion achieves the specific goals, purposes, and objectives shall include, but are not limited to, all of the following:(A) Self-reports from nonprofit home sharing home-sharing program participants as to whether the gross income exclusion incentivized participation in the nonprofit home sharing home-sharing program.(B) Increases in nonprofit home sharing home-sharing program participation over time.(C) Increases in the amount of gross income excluded as allowed under this section over time.(3) (A) On or before May 1, 2030, the Legislative Analysts Office shall provide to the Assembly Committee on Revenue and Taxation, and the Senate Committee on Governance and Finance, a report evaluating the effectiveness of the gross income exclusion allowed by this section in achieving the specific goals, purposes purposes, and objectives. In researching the reports, the Legislative Analysts Office may do all of the following:(i) Request and receive information from nonprofit home sharing home-sharing program providers as to the reasons for their participants choosing to participate in a nonprofit home sharing program home-sharing program, including, but not limited to, their eligibility for the gross income exclusion described in this section.(ii) Request and receive all information provided to the Franchise Tax Board relating to the gross income exclusion allowed by this section.(B) A report to be submitted pursuant to subparagraph (A) shall be submitted in compliance with Section 9795 of the Government Code.(d) This section shall remain in effect only until January, 1, 2031, and as of that date is repealed.

17131.19. (a) For taxable years beginning on or after January 1, 2026, and before January 1, 2031, gross income does not include any payment received by a lower income household from a tenant while participating as a landlord in a nonprofit home-sharing program.(b) For the purposes of this section:(1) Nonprofit home-sharing program means a program as defined in paragraph (1) of subdivision (b) of Section 10007 of the Welfare and Institutions Code.(2) Lower income household means as defined in Section 50079.5 of the Health and Safety Code.(c) For the purposes of complying with Section 41 with respect to this section, the Legislature finds and declares all of the following:(1) The specific goals, purposes, and objectives that the gross income exclusion allowed by this section is to increase participation in nonprofit home sharing home-sharing programs among Californians.(2) The performance indicators for the Legislature to use in determining if the gross income exclusion achieves the specific goals, purposes, and objectives shall include, but are not limited to, all of the following:(A) Self-reports from nonprofit home sharing home-sharing program participants as to whether the gross income exclusion incentivized participation in the nonprofit home sharing home-sharing program.(B) Increases in nonprofit home sharing home-sharing program participation over time.(C) Increases in the amount of gross income excluded as allowed under this section over time.(3) (A) On or before May 1, 2030, the Legislative Analysts Office shall provide to the Assembly Committee on Revenue and Taxation, and the Senate Committee on Governance and Finance, a report evaluating the effectiveness of the gross income exclusion allowed by this section in achieving the specific goals, purposes purposes, and objectives. In researching the reports, the Legislative Analysts Office may do all of the following:(i) Request and receive information from nonprofit home sharing home-sharing program providers as to the reasons for their participants choosing to participate in a nonprofit home sharing program home-sharing program, including, but not limited to, their eligibility for the gross income exclusion described in this section.(ii) Request and receive all information provided to the Franchise Tax Board relating to the gross income exclusion allowed by this section.(B) A report to be submitted pursuant to subparagraph (A) shall be submitted in compliance with Section 9795 of the Government Code.(d) This section shall remain in effect only until January, 1, 2031, and as of that date is repealed.

17131.19. (a) For taxable years beginning on or after January 1, 2026, and before January 1, 2031, gross income does not include any payment received by a lower income household from a tenant while participating as a landlord in a nonprofit home-sharing program.(b) For the purposes of this section:(1) Nonprofit home-sharing program means a program as defined in paragraph (1) of subdivision (b) of Section 10007 of the Welfare and Institutions Code.(2) Lower income household means as defined in Section 50079.5 of the Health and Safety Code.(c) For the purposes of complying with Section 41 with respect to this section, the Legislature finds and declares all of the following:(1) The specific goals, purposes, and objectives that the gross income exclusion allowed by this section is to increase participation in nonprofit home sharing home-sharing programs among Californians.(2) The performance indicators for the Legislature to use in determining if the gross income exclusion achieves the specific goals, purposes, and objectives shall include, but are not limited to, all of the following:(A) Self-reports from nonprofit home sharing home-sharing program participants as to whether the gross income exclusion incentivized participation in the nonprofit home sharing home-sharing program.(B) Increases in nonprofit home sharing home-sharing program participation over time.(C) Increases in the amount of gross income excluded as allowed under this section over time.(3) (A) On or before May 1, 2030, the Legislative Analysts Office shall provide to the Assembly Committee on Revenue and Taxation, and the Senate Committee on Governance and Finance, a report evaluating the effectiveness of the gross income exclusion allowed by this section in achieving the specific goals, purposes purposes, and objectives. In researching the reports, the Legislative Analysts Office may do all of the following:(i) Request and receive information from nonprofit home sharing home-sharing program providers as to the reasons for their participants choosing to participate in a nonprofit home sharing program home-sharing program, including, but not limited to, their eligibility for the gross income exclusion described in this section.(ii) Request and receive all information provided to the Franchise Tax Board relating to the gross income exclusion allowed by this section.(B) A report to be submitted pursuant to subparagraph (A) shall be submitted in compliance with Section 9795 of the Government Code.(d) This section shall remain in effect only until January, 1, 2031, and as of that date is repealed.



17131.19. (a) For taxable years beginning on or after January 1, 2026, and before January 1, 2031, gross income does not include any payment received by a lower income household from a tenant while participating as a landlord in a nonprofit home-sharing program.

(b) For the purposes of this section:

(1) Nonprofit home-sharing program means a program as defined in paragraph (1) of subdivision (b) of Section 10007 of the Welfare and Institutions Code.

(2) Lower income household means as defined in Section 50079.5 of the Health and Safety Code.

(c) For the purposes of complying with Section 41 with respect to this section, the Legislature finds and declares all of the following:

(1) The specific goals, purposes, and objectives that the gross income exclusion allowed by this section is to increase participation in nonprofit home sharing home-sharing programs among Californians.

(2) The performance indicators for the Legislature to use in determining if the gross income exclusion achieves the specific goals, purposes, and objectives shall include, but are not limited to, all of the following:

(A) Self-reports from nonprofit home sharing home-sharing program participants as to whether the gross income exclusion incentivized participation in the nonprofit home sharing home-sharing program.

(B) Increases in nonprofit home sharing home-sharing program participation over time.

(C) Increases in the amount of gross income excluded as allowed under this section over time.

(3) (A) On or before May 1, 2030, the Legislative Analysts Office shall provide to the Assembly Committee on Revenue and Taxation, and the Senate Committee on Governance and Finance, a report evaluating the effectiveness of the gross income exclusion allowed by this section in achieving the specific goals, purposes purposes, and objectives. In researching the reports, the Legislative Analysts Office may do all of the following:

(i) Request and receive information from nonprofit home sharing home-sharing program providers as to the reasons for their participants choosing to participate in a nonprofit home sharing program home-sharing program, including, but not limited to, their eligibility for the gross income exclusion described in this section.

(ii) Request and receive all information provided to the Franchise Tax Board relating to the gross income exclusion allowed by this section.

(B) A report to be submitted pursuant to subparagraph (A) shall be submitted in compliance with Section 9795 of the Government Code.

(d) This section shall remain in effect only until January, 1, 2031, and as of that date is repealed.

SEC. 5.SEC. 4. Section 10007 is added to the Welfare and Institutions Code, to read:10007. (a) Notwithstanding any other law, and to the extent permitted by federal law, income received through renting bedrooms or units as a landlord in a nonprofit home-sharing program shall not be considered as income or assets for the purposes of determining eligibility and benefit amounts for public social services administered under this division.(b) For the purposes of this section:(1) Nonprofit home-sharing program means a program that meets all of the following:(A) Administered by a nonprofit organization or governmental entity.(B) Provides a service that helps to match a person or household, who has one or more unoccupied bedrooms in their owner-occupied home, one or more unoccupied bedrooms in their rental unit of which they are the primary tenant, or up to two separate vacant units on an owner-occupied property with one or more unrelated tenants.(C) Services, including, but not limited to, case management, intake, introductions, background checks, and third-party mediation, are delivered at no cost to participants. No cost includes, but is not limited to, fees for any aspect of participation in the program, revenue derived from facilitating payments between participants at any stage of the matching process, and fees for additional services beyond, but adjacent to, shared housing services provided by the program.(D) Lease agreements executed as a result of a match, as described in subparagraph (B), is for the term of no less than 30 days.(E) Provides ongoing case management to mitigate conflict and promote housing stability for both participating tenants and landlords. Case managers shall be full-time staff who are available to provide support at least five days a week.(2) Nonprofit organization means any private, nonprofit organization that qualifies for exempt status under Section 501(c)(3) of the United States Internal Revenue Code of 1986.

SEC. 5.SEC. 4. Section 10007 is added to the Welfare and Institutions Code, to read:

### SEC. 5.SEC. 4.

10007. (a) Notwithstanding any other law, and to the extent permitted by federal law, income received through renting bedrooms or units as a landlord in a nonprofit home-sharing program shall not be considered as income or assets for the purposes of determining eligibility and benefit amounts for public social services administered under this division.(b) For the purposes of this section:(1) Nonprofit home-sharing program means a program that meets all of the following:(A) Administered by a nonprofit organization or governmental entity.(B) Provides a service that helps to match a person or household, who has one or more unoccupied bedrooms in their owner-occupied home, one or more unoccupied bedrooms in their rental unit of which they are the primary tenant, or up to two separate vacant units on an owner-occupied property with one or more unrelated tenants.(C) Services, including, but not limited to, case management, intake, introductions, background checks, and third-party mediation, are delivered at no cost to participants. No cost includes, but is not limited to, fees for any aspect of participation in the program, revenue derived from facilitating payments between participants at any stage of the matching process, and fees for additional services beyond, but adjacent to, shared housing services provided by the program.(D) Lease agreements executed as a result of a match, as described in subparagraph (B), is for the term of no less than 30 days.(E) Provides ongoing case management to mitigate conflict and promote housing stability for both participating tenants and landlords. Case managers shall be full-time staff who are available to provide support at least five days a week.(2) Nonprofit organization means any private, nonprofit organization that qualifies for exempt status under Section 501(c)(3) of the United States Internal Revenue Code of 1986.

10007. (a) Notwithstanding any other law, and to the extent permitted by federal law, income received through renting bedrooms or units as a landlord in a nonprofit home-sharing program shall not be considered as income or assets for the purposes of determining eligibility and benefit amounts for public social services administered under this division.(b) For the purposes of this section:(1) Nonprofit home-sharing program means a program that meets all of the following:(A) Administered by a nonprofit organization or governmental entity.(B) Provides a service that helps to match a person or household, who has one or more unoccupied bedrooms in their owner-occupied home, one or more unoccupied bedrooms in their rental unit of which they are the primary tenant, or up to two separate vacant units on an owner-occupied property with one or more unrelated tenants.(C) Services, including, but not limited to, case management, intake, introductions, background checks, and third-party mediation, are delivered at no cost to participants. No cost includes, but is not limited to, fees for any aspect of participation in the program, revenue derived from facilitating payments between participants at any stage of the matching process, and fees for additional services beyond, but adjacent to, shared housing services provided by the program.(D) Lease agreements executed as a result of a match, as described in subparagraph (B), is for the term of no less than 30 days.(E) Provides ongoing case management to mitigate conflict and promote housing stability for both participating tenants and landlords. Case managers shall be full-time staff who are available to provide support at least five days a week.(2) Nonprofit organization means any private, nonprofit organization that qualifies for exempt status under Section 501(c)(3) of the United States Internal Revenue Code of 1986.

10007. (a) Notwithstanding any other law, and to the extent permitted by federal law, income received through renting bedrooms or units as a landlord in a nonprofit home-sharing program shall not be considered as income or assets for the purposes of determining eligibility and benefit amounts for public social services administered under this division.(b) For the purposes of this section:(1) Nonprofit home-sharing program means a program that meets all of the following:(A) Administered by a nonprofit organization or governmental entity.(B) Provides a service that helps to match a person or household, who has one or more unoccupied bedrooms in their owner-occupied home, one or more unoccupied bedrooms in their rental unit of which they are the primary tenant, or up to two separate vacant units on an owner-occupied property with one or more unrelated tenants.(C) Services, including, but not limited to, case management, intake, introductions, background checks, and third-party mediation, are delivered at no cost to participants. No cost includes, but is not limited to, fees for any aspect of participation in the program, revenue derived from facilitating payments between participants at any stage of the matching process, and fees for additional services beyond, but adjacent to, shared housing services provided by the program.(D) Lease agreements executed as a result of a match, as described in subparagraph (B), is for the term of no less than 30 days.(E) Provides ongoing case management to mitigate conflict and promote housing stability for both participating tenants and landlords. Case managers shall be full-time staff who are available to provide support at least five days a week.(2) Nonprofit organization means any private, nonprofit organization that qualifies for exempt status under Section 501(c)(3) of the United States Internal Revenue Code of 1986.



10007. (a) Notwithstanding any other law, and to the extent permitted by federal law, income received through renting bedrooms or units as a landlord in a nonprofit home-sharing program shall not be considered as income or assets for the purposes of determining eligibility and benefit amounts for public social services administered under this division.

(b) For the purposes of this section:

(1) Nonprofit home-sharing program means a program that meets all of the following:

(A) Administered by a nonprofit organization or governmental entity.

(B) Provides a service that helps to match a person or household, who has one or more unoccupied bedrooms in their owner-occupied home, one or more unoccupied bedrooms in their rental unit of which they are the primary tenant, or up to two separate vacant units on an owner-occupied property with one or more unrelated tenants.

(C) Services, including, but not limited to, case management, intake, introductions, background checks, and third-party mediation, are delivered at no cost to participants. No cost includes, but is not limited to, fees for any aspect of participation in the program, revenue derived from facilitating payments between participants at any stage of the matching process, and fees for additional services beyond, but adjacent to, shared housing services provided by the program.

(D) Lease agreements executed as a result of a match, as described in subparagraph (B), is for the term of no less than 30 days.

(E) Provides ongoing case management to mitigate conflict and promote housing stability for both participating tenants and landlords. Case managers shall be full-time staff who are available to provide support at least five days a week.

(2) Nonprofit organization means any private, nonprofit organization that qualifies for exempt status under Section 501(c)(3) of the United States Internal Revenue Code of 1986.

SEC. 6.SEC. 5. If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.

SEC. 6.SEC. 5. If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.

SEC. 6.SEC. 5. If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.

### SEC. 6.SEC. 5.