Bill Text: CA AB819 | 2025-2026 | Regular Session | Amended
Bill Title: Electric vehicle charging stations: exempt entities: building standards.
Sponsorship: Partisan Bill (Republican 1)
Status: (Failed) 2026-02-02 - From committee: Filed with the Chief Clerk pursuant to Joint Rule 56. [AB819 Detail]
Download: California-2025-AB819-Amended.html
|
Amended
IN
Assembly
March 24, 2025 |
CALIFORNIA LEGISLATURE—
2025–2026 REGULAR SESSION
Assembly Bill
No. 819
| Introduced by Assembly Member Macedo |
February 19, 2025 |
LEGISLATIVE COUNSEL'S DIGEST
AB 819, as amended, Macedo.
Corporation Tax Law: minimum tax credit. Electric vehicle charging stations: exempt entities: building standards.
Existing law, the California Building Standards Law, establishes the California Building Standards 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. Existing law requires the Department of Housing and Community Development to propose to the commission for consideration mandatory building standards for the installation of future electric vehicle charging infrastructure for parking spaces in multifamily dwellings, as specified. Existing law 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.
Existing law, commencing with the next triennial edition of the California Building Standards Code and until January 1, 2033, requires the commission and the Department of Housing and Community Development to research and develop, and authorizes the commission and department to propose for adoption, mandatory building standards for the installation of electric vehicle charging stations with low power level 2 or higher electric vehicle chargers in existing multifamily dwellings, hotels, motels, and nonresidential development during certain retrofits, additions, and alterations to existing parking facilities, as specified.
This bill would exempt parking facilities owned or leased by a church or nonprofit organization that is exempt from federal income taxation from any mandatory building standards that require the installation of electric vehicle charging stations or future electric vehicle
charging infrastructure, except designated employee parking spaces.
Existing law requires a city, county, or city and county to administratively approve an application for installation of electric vehicle charging stations, as defined. Existing law states it is the intent of the Legislature that local agencies comply not only with the language in that provision, but also the legislative intent to encourage the installation of electric vehicle charging stations and hydrogen fueling stations.
This bill would provide that, notwithstanding any other law, the presence of an electric vehicle charging station on property owned by or leased to a church or nonprofit organization shall not impact any zoning designations or exemptions for the property, any property tax exemptions, or any other specified tax exemptions.
Existing law, the Corporation Tax Law, exempts the
income of various types of nonprofit organizations from taxes imposed by that law, except as provided, if an application for exemption is filed with, and a filing fee of $25 is paid to, the Franchise Tax Board, and the Franchise Tax Board issues a determination exempting the organization from tax. That law, in partial conformity with federal income tax law, provides for the taxation of the unrelated business taxable income, as defined, of an organization that is otherwise exempt under those provisions.
This bill would specify that income derived by a church or an organization otherwise exempt from taxation from an electric vehicle charging station located on property owned by or leased to the organization is not unrelated business taxable income.
Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that 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. The bill would require the Franchise Tax Board to provide any data requested by the Legislative Analyst’s Office to write a report, as provided, and would make taxpayer information received by the Legislative Analyst’s Office subject to a limitation, a violation of which is a crime, on that information’s collection and use. By expanding the scope of a crime, this bill would impose a state-mandated local program.
Existing law requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation.
This bill would provide
that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill.
The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws.
Existing law requires the state to reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions.
This bill would provide that, notwithstanding Section 2230 of the Revenue and Taxation
Code, no appropriation is made and the state shall not reimburse any local agencies for sales and use tax revenues lost by them pursuant to this bill.
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 no reimbursement is required by this act for a specified reason.
Existing law, the Corporation Tax Law, allows various credits against the tax imposed by that law, including a credit in an amount equal to the minimum tax credit, as defined.
This bill would make nonsubstantive changes to that provision.
Digest Key
Vote: MAJORITY Appropriation: NO Fiscal Committee:Bill Text
The people of the State of California do enact as follows:
SECTION 1.
Section 18941.13 is added to the Health and Safety Code, to read:18941.13.
Notwithstanding Section 18941.11 or any other provision of law, parking facilities owned or leased by a church or nonprofit organization exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code of 1986, as amended (26 U.S.C. Sec. 501(c)(3)), shall be exempt from any mandatory building standards that require the installation of electric vehicle charging stations or future electric vehicle charging infrastructure, except designated employee parking spaces.SEC. 2.
Section 65850.11 is added to the Government Code, to read:65850.11.
(a) Notwithstanding any other law, the presence, management, ownership, operation, or maintenance of an electric vehicle charging station, whether directly or by a third party, on property owned by or leased to a church or nonprofit organization shall not destroy, limit, or otherwise impact the following:(1) Any zoning designations for the property.
(2) Any licenses, variances, conditional use permits, development plans, entitlements, or any other zoning exceptions or allowances previously obtained for the property.
(3) Eligibility for any property tax exemptions or reductions related to the use of the
property.
(4) Eligibility for exemption from taxation under Part 1 (commencing with Section 6001) of Division 2, Part 10 (commencing with Section 17001) of Division 2, or Part 11 (commencing with Section 23001) of Division 2 of the Revenue and Taxation Code.
(5) Eligibility for any other tax exemption, incentive, or benefit available to a qualifying church or nonprofit entity, including designation as an exempt entity for all other state law purposes.
(b) For purposes of this section, “electric vehicle charging station” means any level of electric vehicle supply equipment station that is designed and built in compliance with Article 625 of the California Electrical Code (Part 3 of Title 24 of the California Code of Regulations), as it read on January 1, 2025, and that delivers electricity from a source outside an
electric vehicle into a plug-in electric vehicle.
(c) This section does not constitute a change in, but is declaratory of, existing law.
SEC. 3.
Section 23742 is added to the Revenue and Taxation Code, to read:23742.
(a) Notwithstanding any other law, income derived by a church or an organization exempt from taxation under this chapter from an electric vehicle charging station that is located on property owned by or leased to the organization shall not be treated as unrelated business taxable income.(b) For purposes of this section, “electric vehicle charging station” means any level of electric vehicle supply equipment station that is designed and built in compliance with Article 625 of the California Electrical Code (Part 3 of Title 24 of the California Code of Regulations), as it read on January 1, 2025, and that delivers electricity from a source outside an electric vehicle into a plug-in electric vehicle.
SEC. 4.
(a) For purposes of complying with Section 41 of the Revenue and Taxation Code, as it pertains to the exemptions established by Section 65850.11 of the Government Code and Section 23742 of the Revenue and Taxation Code, as added by Sections 2 and 3 of this bill, the Legislature finds and declares as follows:(1) The goal of the exemptions is to allow churches and charitable nonprofit organizations to contribute to California’s emissions goals without jeopardizing their tax exemptions.
(2) The detailed performance indicators used to determine whether the exemptions are achieving the stated goal are the following:
(A) The number of entities exempting income pursuant to Section 23742 of the Revenue and Taxation Code.
(B) The number of tax-exempt entities installing electric vehicle charging stations.
(b) (1) On or before December 1, 2030, the Legislative Analyst’s Office shall submit a report to the Legislature, in compliance with Section 9795 of the Government Code, detailing the number of entities exempting income pursuant to Section 23742 of the Revenue and Taxation Code and the number of exempt entities installing electric vehicle charging stations, to the extent data is available.
(2) (A) The Legislative Analyst’s Office may request information from the Franchise Tax Board or any other state or local agency to complete the report required by this subdivision.
(B) Notwithstanding Section 19542 of the Revenue and Taxation Code, the Franchise Tax Board shall provide any information requested, to the extent data is available.
(C) Any taxpayer information provided to the Legislative Analyst’s Office from the Franchise Tax Board pursuant to this paragraph shall be subject to Section 19542 of the Revenue and Taxation Code.
(3) The disclosure requirements of this subdivision shall be treated as an exception to Section 19542 of the Revenue and Taxation Code.
SEC. 5.
Notwithstanding Section 2229 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any property tax revenues lost by it pursuant to this act.SEC. 6.
Notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any sales and use tax revenues lost by it under this act.SEC. 7.
No reimbursement is required by this act pursuant to Section 6 of Article XIII B of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because 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.(a)There shall be allowed as a credit against the regular tax, as defined by subdivision (c) of Section 23455, for each taxable year, an amount equal to the minimum tax credit for that taxable year.
(b)For purposes of subdivision (a), the minimum tax credit shall be determined in accordance with Section 53 of the Internal
Revenue Code, except as otherwise provided in this part.
(c)For purposes of this chapter, the amount determined under Section 53(c)(1) of the Internal Revenue Code shall be the regular tax, as defined by subdivision (c) of Section 23455, reduced by the sum of the credits allowable under this part other than any credit which reduces the tax below the tentative minimum tax, as
described in Section 23455.
