Bill Text: CA AB113 | 2021-2022 | Regular Session | Amended
Bill Title: Income taxes: credits: electric vehicles.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2022-02-01 - From committee: Filed with the Chief Clerk pursuant to Joint Rule 56. [AB113 Detail]
Download: California-2021-AB113-Amended.html
Amended
IN
Assembly
April 07, 2021 |
Amended
IN
Assembly
March 25, 2021 |
Introduced by Assembly Member Boerner Horvath |
December 17, 2020 |
LEGISLATIVE COUNSEL'S DIGEST
(1)Existing law, the California Building Standards Law, establishes the California Building Standards Commission (the commission) within the Department of General Services. Existing law requires the commission to approve and adopt building standards and to codify those standards in the California Building Standards Code, which is required to be published once every 3 years.
Existing law, commencing with the triennial edition of the California Building Standards Code adopted after January 1, 2024, requires the commission to adopt, approve, codify, and publish mandatory building standards for the installation of electric vehicle charging infrastructure for parking spaces in multifamily dwellings and nonresidential development, as provided.
Existing law requires the Department of Housing and Community Development (HCD) to propose mandatory building standards for the installation of future electric vehicle charging infrastructure for parking spaces in multifamily dwellings and submit the proposed mandatory building standards to the commission for consideration. Existing law requires the commission and HCD to actively consult with interested parties in proposing and adopting mandatory building standards under these provisions, as provided.
This bill, commencing with the next triennial edition of the California Building Standards Code after January 1, 2022, would revise these requirements to, instead, require the commission to adopt, approve, codify, and publish mandatory building standards for the electric vehicle charging stations, as defined, in multifamily dwellings and nonresidential development. The bill would also revise these requirements to, instead, require HCD to propose mandatory building
standards for the installation of electric vehicle charging stations with Level 2 or higher electric vehicle supply equipment in multifamily dwellings. The bill would additionally require the Division of the State Architect to propose mandatory building standards for the installation of electric vehicle charging stations with Level 2 or higher electric vehicle supply equipment in new and existing school buildings. The bill would require the commission, HCD, and the Division of the State Architect to additionally consult with the State Air Resources Board and the State Energy Resources Conservation and Development Commission in proposing and adopting mandatory building standards under these provisions. The bill would require the commission, HCD, and the Division of the State Architect to review the building standards proposed and adopted under the bill’s provisions every triennial code cycle and update those building standards based on that review as necessary.
The
bill would also require the commission, HCD, and the Division of the State Architect to develop and adopt, or propose the adoption of, building standards with respect to the installation of electric vehicle charging stations in new construction and in existing residential and nonresidential buildings when other construction, retrofits, or repair action is taking place, as provided, and to update those building standards each triennial code cycle.
Existing law, the State Housing Law, among other things, generally requires cities and counties to enforce within their jurisdiction the provisions of the California Building Standards Code pertaining to residential structures. A violation of the State Housing Law, or the building standards or regulations adopted under its provisions, is a misdemeanor.
By adding to the duties of local officials with respect to enforcing building standards, and expanding the scope of a crime, this
bill would impose a state-mandated local program.
(2)The
(3)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 with regard to certain mandates no reimbursement is required by this act for a specified reason.
With regard to any other mandates, this bill would provide that, if the
Commission on State Mandates determines that the bill contains costs so 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:Bill Text
The people of the State of California do enact as follows:
The Legislature finds and declares all of the following:
(a)California’s greenhouse gas (GHG) emissions must be reduced to at least 40 percent below the statewide GHG emissions limit no later than December 31, 2030, pursuant to Section 38566 of the Health and Safety Code.
(b)Transportation emissions are the largest source of GHG emissions in California. Electrification of the transportation system is a key strategy in reducing transportation emissions. In order to support
1,500,000 zero-emission vehicles (ZEVs) by the year 2025, and 5,000,000 ZEVs by 2030, California has set a target to provide 250,000 electric vehicle charging stations, including 10,000 direct current fast chargers.
(c)California’s Green Building Standards (CALGreen) Code (Part 11 of Title 24 of the California Code of Regulations) requires low-cost charging infrastructure in new construction to support future installation of Level 2 electric vehicle charging stations. Since new buildings represent a very small percent of total buildings statewide, it is essential that building standards are expanded to include cost-effective provisions to install charging infrastructure in existing buildings. Additionally, actual electric vehicle charging stations are needed to meet the demand for electric vehicle recharging.
(d)The CALGreen Code requirement for electric vehicle charging
infrastructure in new construction should be expanded to require installation of electric vehicle charging stations with Level 2 or higher electric vehicle supply equipment in both new construction and existing multifamily dwellings, schools, and nonresidential buildings. Installation of electric vehicle charging stations is most cost effective when it is concurrent with other construction on the parking spaces or the electric supply of new or existing buildings.
(a)For purposes of this section:
(1)“Electric vehicle charging station” means one or more electric vehicle charging spaces served by an electric vehicle charger or other charging equipment allowing the charging of electric vehicles. An electric vehicle charging station shall be considered a vehicular parking space.
(2)“Electric vehicle supply equipment” means the conductors, including the underground, grounded, and equipment grounding conductors, and the electric vehicle connectors, attachment plugs, and
other fittings, devices, power outlets, or apparatus installed specifically for the purpose of transferring energy between the premises wiring and the electric vehicle.
(b)(1)The commission shall, commencing with the next triennial edition of the California Building Standards Code (Title 24 of the California Code of Regulations) adopted after January 1,
2022, adopt, approve, codify, and publish mandatory building standards for the installation of electric vehicle charging stations in multifamily dwellings and nonresidential development. The building standards adopted, approved, codified, and published pursuant to this section shall apply to new construction and cost-effective trigger points during retrofits to existing buildings on and after the effective date of those building standards.
(2)For purposes of paragraph (1),
notwithstanding subdivision (d) of Section 17922, the Department of Housing and Community Development shall propose mandatory building standards for the installation of electric vehicle charging stations with Level 2 or higher electric vehicle supply equipment in multifamily dwellings. The Department of Housing and Community Development shall submit the proposed mandatory building standards to the commission for consideration.
(3)For purposes of paragraph (1), the Division of the State Architect shall propose mandatory building standards for the installation of electric vehicle charging stations with Level 2 or higher electric vehicle supply equipment in new and existing school buildings and submit the proposed mandatory building standards to the commission for consideration.
(c)(1)In proposing and adopting mandatory building standards under this section, the Department of Housing and Community
Development, the Division of the State Architect, and the commission shall use Sections 4.106.4 and 5.106.5.3 of the California Green Building Standards Code (Part 11 of Title 24 of the California Code of Regulations) as the baseline for the mandatory building standards.
(2)In proposing and adopting mandatory building standards under this section, the Department of Housing and Community Development, the Division of the State Architect, and the commission shall consult with interested parties, including, but not limited to, the State Air Resources Board, the State Energy Resources Conservation and Development Commission, investor-owned utilities, municipal utilities, vehicle and electric vehicle supply equipment
manufacturers, local building officials, commercial building and apartment owners, and the building industry.
(d)The Department of Housing and Community Development, the Division of the State Architect, and the commission shall review the building standards proposed and adopted pursuant to this section every triennial code cycle pursuant to Section 18942, and update those building standards based on that review as necessary, to ensure that the building standards support statewide needs for electric vehicle charging stations that align with the state’s zero-emission vehicle targets.
The commission, the Department of Housing and Community Development, and the Division of the State Architect shall do all of the following:
(a)Develop and adopt, or propose the adoption of, building standards that take advantage of the reduced cost of installing electric vehicle charging stations in new construction and in existing residential and nonresidential buildings when other construction, retrofits, or repair action is taking place so that electric vehicle charging stations can be made more widely available in a cost-effective manner.
(b)Invite the participation of relevant public agencies and the public at large in the development of building standards in accordance with this
section.
(c)Review and revise the building standards applicable to electric vehicle charging infrastructure each triennial code cycle pursuant to Section 18942.
SEC. 4.SECTION 1.
Section 17053.90 is added to the Revenue and Taxation Code, to read:17053.90.
(a) (1) For each taxable year beginning on or after January 1, 2021, and before January 1, 2026, there shall be allowed as a credit against the “net tax,” as defined in Section 17039, an amount equal to 40 percent of the amount paid or incurred in qualified costs by a qualified taxpayer during the taxable year for the installation of Level 2 or higher electric vehicle supply equipment or direct current fast chargers, or both, in a covered multifamily dwelling or covered nonresidential building, subject to paragraph (2).SEC. 5.SEC. 2.
Section 23690 is added to the Revenue and Taxation Code, to read:23690.
(a) (1) For each taxable year beginning on or after January 1, 2021, and before January 1, 2026, there shall be allowed as a credit against the “tax,” as defined in Section 23036, an amount equal to 40 percent of the amount paid or incurred in qualified costs by a qualified taxpayer during the taxable year for the installation of Level 2 or higher electric vehicle supply equipment or direct current fast chargers, or both, in a covered multifamily dwelling or covered nonresidential building, subject to paragraph (2).SEC. 6.SEC. 3.
For purposes of complying with Section 41 of the Revenue and Taxation Code, the Legislature finds and declares the following with respect to Sections 17053.90 and 23690 of the Revenue and Taxation Code, as added by this act, hereafter referred to as “the tax credits:”No reimbursement is required by this act pursuant to Section 6 of Article XIII B of the California Constitution for certain costs that may be incurred by a local agency or school district because, in that regard, this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIII B of the California Constitution.
However, if the Commission on State Mandates determines that this act contains other 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.