AB 2270 — Low-income housing tax credit: farmworker housing.

Summary

Low-income housing tax credit: farmworker housing.

Bill Text

• Chaptered 09/30/26 - Chaptered html September 30, 2026
• Enrolled 09/01/26 - Enrolled html September 01, 2026
• Amended 08/21/26 - Amended Senate html August 21, 2026
• Amended 06/18/26 - Amended Senate Current pdf June 18, 2026
• Amended 04/30/26 - Amended Assembly pdf April 30, 2026
• Introduced 02/19/26 - Introduced pdf February 19, 2026
• AB2270 View text html

AI-generated reading aid from the bill's amendatory text — verify against the official bill.

This bill amends 3 section(s) of the California codes: Section 12206 of the Revenue and Taxation Code; Section 17058 of the Revenue and Taxation Code; Section 23610.5 of the Revenue and Taxation Code.

• Section 12206 of the Revenue and Taxation Code

  50 located in DDAs or QCTs or receiving an allocation pursuant to subparagraph (B) of paragraph (1) of subdivision (g), even if the taxpayer receives federal credits pursuant to Section 42(d)(5)(B) of the Internal Revenue Code, relating to increase in credit for buildings in high-cost areas, the following: (A)For each of the first three years, the percentage prescribed by the Secretary of the Treasury for new buildings that are not federally subsidized for the taxable year, determined in accordance with the requirements of Section 42(b)(2) of the Internal Revenue Code, relating to temporary minimum credit rate for nonfederally subsidized new buildings, in lieu of the percentage prescribed in Section 42(b)(1)(A) of the Internal Revenue Code.(B)For the fourth year, the difference between 30 percent and the sum of the applicable percentages for the first three years. the following: (A)For each of the first three years, the percentage prescribed by the Secretary of the Treasury for new buildings that are federally subsidized for the taxable year.(B)For the fourth year, the difference between 13 percent and the sum of the applicable percentages for the first three years. National Act of 1990, federal → SEC. 2.5. Section 12206 of the Revenue and Taxation Code is amended to read: 25 designated under Section 42(d)(5)(B)(v) of the Internal Revenue Code or subparagraph (B) of paragraph (1) of subdivision (g), for each of the first three years, 9 percent of the qualified basis of the building, and for the fourth year, 3 percent of the qualified basis of the building. each of for each of the first three years, 4 percent of the qualified basis of the building, and for the fourth year, 1 percent of the qualified basis of the building. Act, United States California (V) The California Tax Credit Allocation Committee shall consider amending the regulations establishing a scoring system, as required by this clause, to establish a housing type for farmworker housing projects. For the purpose of assigning points based on the proximity of amenities to an eligible farmworker housing project, the committee shall consider using the same point allocations as provided for rural set-aside projects. (6) No amount shall be provided for projects to provide farmworker housing used to comply with the requirement under Section 1188(c)(4) of Title 8 of the United States Code to furnish housing to H-2A workers.

  amended

• Section 17058 of the Revenue and Taxation Code

  50 or more building located in DDAs or QCTs or receiving an allocation pursuant to subparagraph (B) of paragraph (1) of subdivision (g), even if the taxpayer receives federal credits pursuant to Section 42(d)(5)(B) of the Internal Revenue Code, relating to increase in credit for buildings in high-cost areas, the following: (A)For each of the first three years, the percentage prescribed by the Secretary of the Treasury for new buildings that are not federally subsidized for the taxable year, determined in accordance with the requirements of Section 42(b)(2) of the Internal Revenue Code, relating to temporary minimum credit rate for nonfederally subsidized new buildings, in lieu of the percentage prescribed in Section 42(b)(1)(A) of the Internal Revenue Code.(B)For the fourth year, the difference between 30 percent and the sum of the applicable percentages for the first three years. the following: (A)For each of the first three years, the percentage prescribed by the Secretary of the Treasury for new buildings that are federally subsidized for the taxable year.(B)For the fourth year, the difference between 13 percent and the sum of the applicable percentages for the first three years. through National Act of 1990, federal (D)Subparagraphs (B) and (C) shall not apply to projects receiving an allocation pursuant to subparagraph (B) of paragraph (1) of subdivision (g). → SEC. 3.5. Section 17058 of the Revenue and Taxation Code is amended to read: as applicable for federal income tax purposes for the taxable year, minimum buildings designated under Section 42(d)(5)(B)(v) of the Internal Revenue Code or subparagraph (B) of paragraph (1) of subdivision (g), for each of the first three years, 9 percent of the qualified basis of the building, and for the fourth year, 3 percent of the qualified basis of the building. each of for each of the first three years, 4 percent of the qualified basis of the building, and for the fourth year, 1 percent of the qualified basis of the building. to Act, United States California (V) The California Tax Credit Allocation Committee shall consider amending the regulations establishing a scoring system, as required by this clause, to establish a housing type for farmworker housing projects. For the purpose of assigning points based on the proximity of amenities to an eligible farmworker housing project, the committee shall consider using the same point allocations as provided for rural set-aside projects. (6) No amount shall be provided for projects to provide farmworker housing used to comply with the requirement under Section 1188(c)(4) of Title 8 of the United States Code to furnish housing to H-2A workers. (D) Subparagraphs (B) and (C) shall not apply to projects receiving an allocation pursuant to subparagraph (B) of paragraph (1) of subdivision (g).

  amended

• Section 23610.5 of the Revenue and Taxation Code

  50 or more building located in DDAs or QCTs or receiving an allocation pursuant to subparagraph (B) of paragraph (1) of subdivision (g), even if the taxpayer receives federal credits pursuant to Section 42(d)(5)(B) of the Internal Revenue Code, relating to increase in credit for buildings in high-cost areas, the following: (A)For each of the first three years, the percentage prescribed by the Secretary of the Treasury for new buildings that are not federally subsidized for the taxable year, determined in accordance with the requirements of Section 42(b)(2) of the Internal Revenue Code, relating to temporary minimum credit rate for nonfederally subsidized new buildings, in lieu of the percentage prescribed in Section 42(b)(1)(A) of the Internal Revenue Code.(B)For the fourth year, the difference between 30 percent and the sum of the applicable percentages for the first three years. the following: (A)For each of the first three years, the percentage prescribed by the Secretary of the Treasury for new buildings that are federally subsidized for the taxable year.(B)For the fourth year, the difference between 13 percent and the sum of the applicable percentages for the first three years. National Act of 1990, federal SEC. 5. → SEC. 4.5. Section 23610.5 of the Revenue and Taxation Code is amended to read: as applicable for federal income tax purposes for the taxable year, minimum buildings designated under Section 42(d)(5)(B)(v) of the Internal Revenue Code or subparagraph (B) of paragraph (1) of subdivision (g), for each of the first three years, 9 percent of the qualified basis of the building, and for the fourth year, 3 percent of the qualified basis of the building. each of for each of the first three years, 4 percent of the qualified basis of the building, and for the fourth year, 1 percent of the qualified basis of the building. Act, United States California (V) The California Tax Credit Allocation Committee shall consider amending the regulations establishing a scoring system, as required by this clause, to establish a housing type for farmworker housing projects. For the purpose of assigning points based on the proximity of amenities to an eligible farmworker housing project, the committee shall consider using the same point allocations as provided for rural set-aside projects. (6) No amount shall be provided for projects to provide farmworker housing used to comply with the requirement under Section 1188(c)(4) of Title 8 of the United States Code to furnish housing to H-2A workers. SEC. 5. (b) Section 3.5 of this bill incorporates amendments to Section 17058 of the Revenue and Taxation Code proposed by both this bill and SB 1072. That section of this bill shall only become operative if (1) both bills are enacted and become effective on or before January 1, 2027, but this bill becomes operative first, (2) each bill amends Section 17058 of the Revenue and Taxation Code, and (3) this bill is enacted after SB 1072, in which case Section 17058 of the Revenue and Taxation Code, as amended by Section 3 of this bill, shall remain operative only until the operative date of SB 1072, at which time Section 3.5 of this bill shall become operative. (c) Section 4.5 of this bill incorporates amendments to Section 23610.5 of the Revenue and Taxation Code proposed by both this bill and SB 1072. That section of this bill shall only become operative if (1) both bills are enacted and become effective on or before January 1, 2027, but this bill becomes operative first, (2) each bill amends Section 23610.5 of the Revenue and Taxation Code, and (3) this bill is enacted after SB 1072, in which case Section 23610.5 of the Revenue and Taxation Code, as amended by Section 4 of this bill, shall remain operative only until the operative date of SB 1072, at which time Section 4.5 of this bill shall become operative. SEC. 6.

  amended

Action History

1. September 30, 2026

   Chaptered by Secretary of State - Chapter 931, Statutes of 2026.

2. September 30, 2026

   Approved by the Governor.

3. September 04, 2026

   Enrolled and presented to the Governor at 4 p.m.

4. August 27, 2026

   In Assembly. Concurrence in Senate amendments pending.

5. August 27, 2026

   Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 63. Noes 7. Page 6690.).

6. August 26, 2026

   Read third time. Passed. Ordered to the Assembly. (Ayes 33. Noes 3.).

7. August 24, 2026

   Read second time. Ordered to third reading.

8. August 21, 2026

   Read third time and amended. Ordered to second reading.

9. August 13, 2026

   From committee: Do pass. (Ayes 6. Noes 1.) (August 13).

10. August 13, 2026

    Read second time. Ordered to third reading.

11. June 29, 2026

    In committee: Referred to APPR. suspense file.

12. June 18, 2026

    Read second time and amended. Re-referred to Com. on APPR.

13. June 17, 2026

    From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 1.) (June 16).

14. June 10, 2026

    Referred to Com. on HOUSING.

15. May 28, 2026

    In Senate. Read first time. To Com. on RLS. for assignment.

16. May 27, 2026

    Read third time. Passed. Ordered to the Senate. (Ayes 64. Noes 6.)

17. May 18, 2026

    Read second time. Ordered to third reading.

18. May 14, 2026

    Joint Rule 62(a), file notice suspended. (Page 5030.)

19. May 14, 2026

    From committee: Do pass. (Ayes 12. Noes 1.) (May 14).

20. May 13, 2026

    In committee: Set, first hearing. Referred to APPR. suspense file.

21. May 04, 2026

    Re-referred to Com. on APPR.

22. April 30, 2026

    Read second time and amended.

23. April 29, 2026

    From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 11. Noes 0.) (April 29).

24. April 14, 2026

    From committee: Do pass and re-refer to Com. on H. & C.D. (Ayes 5. Noes 1.) (April 13). Re-referred to Com. on H. & C.D.

25. March 09, 2026

    Referred to Coms. on REV. & TAX. and H. & C.D.

26. February 20, 2026

    From printer. May be heard in committee March 22.

27. February 19, 2026

    Read first time. To print.

Sponsors

• Calderon · Cosponsor
• Garcia · Cosponsor
• Arreguín · Cosponsor
• Ochoa Bogh · Cosponsor
• Reyes · Cosponsor
• Joaquin Arambula · Primary

Votes

Subjects