CA AB 1265
enactedIncome taxes: credits: rehabilitation of certified historic structures.
California · 2025-2026 Regular Session · lower
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Quick answers
Did CA AB 1265 pass?
Yes. CA AB 1265 has been enacted into law. Latest recorded action (2026-09-27): Chaptered by Secretary of State - Chapter 515, Statutes of 2026.
What is CA AB 1265 about?
The Personal Income Tax Law and the Corporation Tax Law allow a credit against the taxes imposed by those laws, for taxable years beginning on or after January 1, 2021, and before January 1, 2027, for rehabilitation of certified historic structures, as defined, and, under the Personal Income Tax Law, for a qualified residence, as defined. Existing law allows an increased credit of 25% of the qualified rehabilitation expenditures with respect to a certified historic structure meeting any of certain criteria, including a rehabilitated structure that includes affordable housing for lower income households. Existing law requires a taxpayer to receive an allocation from the California Tax Credit Allocation Committee (CTCAC) to be eligible for the credit. Existing law limits the aggregate amount of money that can be allocated for these credits per calendar year. Existing law requires, on an annual basis beginning January 1, 2021, until January 1, 2027, the Legislative Analyst to collaborate with the CTCAC and the State Office of Historic Preservation to review the effectiveness of these tax credits, as described. This bill would require the Legislative Analyst to submit a review of the effectiveness of the tax credits for taxable years beginning on or after January 1, 2025, and before January 1, 2027, to the Legislature, as specified. This bill, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, would enact a similar credit against the taxes imposed by the Personal Income Tax Law and the Corporation Tax Law for the rehabilitation of certified historic structures, as provided. The bill, for tax credits allocated for those taxable years, would remove the above-described increased credit of 25% and would remove the credit for a qualified residence. The bill would also remove the limit on the amount of money that can be allocated per calendar year, and would instead require the limit to be set by the Legislature in the annual Budget Act or another measure. The bill would provide additional requirements relating to the manner in which the credits are allocated. Existing law requires any bill authorizing a new tax expenditure, as defined, to include exclusions from income, to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements. This bill would include findings and reporting requirements in compliance with this requirement. This bill would take effect immediately as a tax levy.
Who sponsors CA AB 1265?
Haney is the primary sponsor of CA AB 1265.
Description
The Personal Income Tax Law and the Corporation Tax Law allow a credit against the taxes imposed by those laws, for taxable years beginning on or after January 1, 2021, and before January 1, 2027, for rehabilitation of certified historic structures, as defined, and, under the Personal Income Tax Law, for a qualified residence, as defined. Existing law allows an increased credit of 25% of the qualified rehabilitation expenditures with respect to a certified historic structure meeting any of certain criteria, including a rehabilitated structure that includes affordable housing for lower income households. Existing law requires a taxpayer to receive an allocation from the California Tax Credit Allocation Committee (CTCAC) to be eligible for the credit. Existing law limits the aggregate amount of money that can be allocated for these credits per calendar year. Existing law requires, on an annual basis beginning January 1, 2021, until January 1, 2027, the Legislative Analyst to collaborate with the CTCAC and the State Office of Historic Preservation to review the effectiveness of these tax credits, as described. This bill would require the Legislative Analyst to submit a review of the effectiveness of the tax credits for taxable years beginning on or after January 1, 2025, and before January 1, 2027, to the Legislature, as specified. This bill, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, would enact a similar credit against the taxes imposed by the Personal Income Tax Law and the Corporation Tax Law for the rehabilitation of certified historic structures, as provided. The bill, for tax credits allocated for those taxable years, would remove the above-described increased credit of 25% and would remove the credit for a qualified residence. The bill would also remove the limit on the amount of money that can be allocated per calendar year, and would instead require the limit to be set by the Legislature in the annual Budget Act or another measure. The bill would provide additional requirements relating to the manner in which the credits are allocated. Existing law requires any bill authorizing a new tax expenditure, as defined, to include exclusions from income, to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements. This bill would include findings and reporting requirements in compliance with this requirement. This bill would take effect immediately as a tax levy.
- Introduced
- 2025-02-21
- Latest action
- 2026-09-27 — Chaptered by Secretary of State - Chapter 515, Statutes of 2026.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Haneyauthor
Committees
Not provided by source.
Action timeline
Newest first
2026-09-27
Chaptered by Secretary of State - Chapter 515, Statutes of 2026.
became-law
2026-09-27
Approved by the Governor.
executive-signature
2026-08-31
Enrolled and presented to the Governor at 4 p.m.
2026-08-25
Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 78. Noes 0.).
2026-08-25
Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 78. Noes 0. Page 6449.).
amendment-passage,committee-passage,committee-passage-favorable
2026-08-20
In Assembly. Concurrence in Senate amendments pending.
2026-08-20
Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0.).
2026-08-20
Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0. Page 5588.).
2026-08-18
Ordered to special consent calendar.
2026-08-13
From committee: Do pass. (Ayes 7. Noes 0.) (August 13).
2026-08-13
Read second time. Ordered to third reading.
2026-08-03
In committee: Referred to APPR. suspense file.
2026-06-25
Read second time and amended. Re-referred to Com. on APPR.
amendment-passage,reading-1,reading-2,referral-committee
2026-06-24
From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 4. Noes 0.) (June 24).
amendment-introduction,amendment-passage,committee-passage,referral-committee
2026-06-03
In committee: Set, first hearing. Hearing canceled at the request of author.
2026-05-06
Referred to Com. on REV. & TAX.
referral-committee
2026-01-27
In Senate. Read first time. To Com. on RLS. for assignment.
reading-1,referral-committee
2026-01-26
Read third time. Passed. Ordered to the Senate. (Ayes 73. Noes 0. Page 3836.)
passage,reading-1,reading-3
2026-01-22
In committee: Set, first hearing. Referred to suspense file.
referral-committee
2026-01-22
From committee: Do pass. (Ayes 15. Noes 0.) (January 22).
committee-passage,committee-passage-favorable
2026-01-22
Assembly Rule 63 suspended. (Page 3806.)
2026-01-22
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2026-01-20
Re-referred to Com. on APPR.
referral-committee
2026-01-16
Read second time and amended.
amendment-passage,reading-1,reading-2
2026-01-15
From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (January 12).
amendment-introduction,amendment-passage,committee-passage,referral-committee
2026-01-06
Re-referred to Com. on REV. & TAX.
referral-committee
2026-01-05
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
amendment-introduction,amendment-passage,committee-passage,reading-1,reading-2,referral-committee
2025-05-05
In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
referral-committee
2025-04-21
Re-referred to Com. on REV. & TAX.
referral-committee
2025-04-10
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
amendment-introduction,amendment-passage,committee-passage,reading-1,reading-2,referral-committee
2025-04-09
From committee: Do pass and re-refer to Com. on REV. & TAX. with recommendation: To Consent Calendar. (Ayes 12. Noes 0.) (April 9). Re-referred to Com. on REV. & TAX.
committee-passage,committee-passage-favorable,referral-committee
2025-03-17
Re-referred to Coms. on H. & C.D. and REV. & TAX. pursuant to Assembly Rule 96.
referral-committee
2025-03-13
Referred to Coms. on REV. & TAX. and H. & C.D.
referral-committee
2025-02-24
Read first time.
reading-1
2025-02-22
From printer. May be heard in committee March 24.
2025-02-21
Introduced. To print.
introduction
Versions
- 02/21/25 - Introduced — 2025-02-21Compare
- 04/10/25 - Amended Assembly — 2025-04-10Compare
- 01/05/26 - Amended Assembly — 2026-01-05Compare
- 01/16/26 - Amended Assembly — 2026-01-16Compare
- 06/25/26 - Amended Senate — 2026-06-25Compare
- 08/27/26 - Enrolled — 2026-08-27Compare
- 09/27/26 - Chaptered — 2026-09-27Compare
- AB1265Compare
- (document, no version)Compare
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Votes
Do pass and be re-referred to the Committee on [Revenue and Taxation] with recommendation: To Consent Calendar
2025-04-09 · pass · 12-0
Member-level votes (12)
- Ávila Farías: yes
- Patterson: yes
- Kalra: yes
- Gallagher: yes
- Garcia: yes
- Lee: yes
- Wilson: yes
- Wicks: yes
- Haney: yes
- Ta: yes
- Caloza: yes
- Quirk-Silva: yes
Do pass as amended and be re-referred to the Committee on [Appropriations]
2026-01-12 · pass · 5-0
Member-level votes (7)
- Carrillo: yes
- Quirk-Silva: yes
- McKinnor: yes
- Gipson: yes
- Ta: yes
- Bains: other
- DeMaio: other
Do pass.
2026-01-22 · pass · 15-0
Member-level votes (15)
- Hoover: yes
- Tangipa: yes
- Bauer-Kahan: yes
- Wicks: yes
- Krell: yes
- Pacheco: yes
- Stefani: yes
- Solache: yes
- Pellerin: yes
- Caloza: yes
- Calderon: yes
- Fong: yes
- Mark González: yes
- Ta: yes
- Dixon: yes
AB 1265 Haney Assembly Third Reading
2026-01-26 · pass · 73-0
Member-level votes (80)
- Ahrens: yes
- Johnson: yes
- Dixon: yes
- Mark González: yes
- Quirk-Silva: yes
- Gipson: yes
- Rogers: yes
- Addis: yes
- Ward: yes
- Haney: yes
- Hart: yes
- Fong: yes
- Calderon: yes
- Elhawary: yes
- Wilson: yes
- Carrillo: yes
- Bains: yes
- Ransom: yes
- Soria: yes
- Michelle Rodriguez: yes
- Berman: yes
- Valencia: yes
- Wicks: yes
- Connolly: yes
- Schultz: yes
- Bauer-Kahan: yes
- Bennett: yes
- Ávila Farías: yes
- Schiavo: yes
- Bonta: yes
- Aguiar-Curry: yes
- Jeff Gonzalez: yes
- Pacheco: yes
- Boerner: yes
- Alvarez: yes
- Castillo: yes
- Lee: yes
- Alanis: yes
- Wallis: yes
- Patterson: yes
- Stefani: yes
- Caloza: yes
- Hoover: yes
- Sharp-Collins: yes
- Nguyen: yes
- Ortega: yes
- Solache: yes
- Lowenthal: yes
- Blanca Rubio: yes
- Jackson: yes
- Bryan: yes
- Gallagher: yes
- Petrie-Norris: yes
- Harabedian: yes
- Gabriel: yes
- Ellis: yes
- Macedo: yes
- Davies: yes
- McKinnor: yes
- DeMaio: yes
- Pellerin: yes
- Hadwick: yes
- Krell: yes
- Irwin: yes
- Tangipa: yes
- Lackey: yes
- Ramos: yes
- Patel: yes
- Kalra: yes
- Sanchez: yes
- Rivas: yes
- Chen: yes
- Garcia: yes
- Muratsuchi: other
- Celeste Rodriguez: other
- Arambula: other
- Papan: other
- Zbur: other
- Flora: other
- Ta: other
Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations]
2026-06-24 · pass · 4-0
Member-level votes (5)
- Ashby: yes
- Becker: yes
- McNerney: yes
- Grayson: yes
- Alvarado-Gil: other
Related bills
No related bills recorded for this bill.
Official source
Attribution
Data from openstates_api_sync, retrieved 2026-09-29T14:57:39.727694Z
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