Bill Commons

CA SB 1118

Status unknown

Personal Income Tax Law: Corporation Tax Law: tax credits: backup generators: solar batteries.

California · 2025-2026 Regular Session · upper

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Quick answers

Did CA SB 1118 pass?

The current status of CA SB 1118 is not known from the official record. Latest recorded action (2026-05-06): May 6 set for first hearing. Held in committee without recommendation.

What is CA SB 1118 about?

The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws. This bill would, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, allow a credit against those taxes equal to 50% of the cost of a backup electricity generator or solar battery, as specified, by a qualified taxpayer, as defined, for use in a residence or commercial property. The bill would limit the credit to $5,000 per residence or commercial property in the case of the purchase of a backup electricity generator, and to $7,500 in the case of a solar battery. The bill would only apply these provisions in taxable years for which an appropriation is made in the Budget Act or another statute for the purposes of administering the credits. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals 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. This bill would take effect immediately as a tax levy.

Who sponsors CA SB 1118?

Alvarado-Gil is the primary sponsor of CA SB 1118, joined by 6 cosponsors.

Description

The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws. This bill would, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, allow a credit against those taxes equal to 50% of the cost of a backup electricity generator or solar battery, as specified, by a qualified taxpayer, as defined, for use in a residence or commercial property. The bill would limit the credit to $5,000 per residence or commercial property in the case of the purchase of a backup electricity generator, and to $7,500 in the case of a solar battery. The bill would only apply these provisions in taxable years for which an appropriation is made in the Budget Act or another statute for the purposes of administering the credits. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals 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. This bill would take effect immediately as a tax levy.

Introduced
2026-02-17
Latest action
2026-05-06 — May 6 set for first hearing. Held in committee without recommendation.
Bill type
bill
Last updated
—

Subjects

Sponsors

  • Alvarado-Gilauthor
  • Choicoauthor
  • Ochoa Boghcoauthor
  • Castillocoauthor
  • Elliscoauthor
  • Jeff Gonzalezcoauthor
  • Hadwickcoauthor

Committees

Not provided by source.

Action timeline

Newest first

  1. 2026-05-06

    May 6 set for first hearing. Held in committee without recommendation.

  2. 2026-04-09

    Set for hearing May 6.

  3. 2026-02-26

    Referred to Com. on REV. & TAX.

    referral-committee

  4. 2026-02-18

    From printer. May be acted upon on or after March 20.

  5. 2026-02-17

    Introduced. Read first time. To Com. on RLS. for assignment. To print.

    introduction,reading-1,referral-committee

Versions

Documents

Votes

Not provided by source.

Related bills

No related bills recorded for this bill.

Official source

Attribution

Data from openstates_api_sync, retrieved 2026-10-28T03:39:07.744787Z

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