CA AB 474

Title: Housing discrimination: nonprofit home-sharing program: income tax exclusion: eligibility for public social services.
Author: Christopher M. Ward

Summary
AB 474, as amended, Ward. 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

Status
From committee: Do pass and re-refer to Com. on Rev. & Tax. with recommendation: To Consent Calendar. (Ayes 6. Noes 0.) (April 8). Re-referred to Com. on Rev. & Tax.

Bill Documents
CA AB 474 - 04/01/25 - Amended Assembly
04/01/25 - CA AB 474 (04/01/25 - Amended Assembly)