CA AB2175

Creates the Renter's Tax Assistance Act to provide rental assistance payments through the Franchise Tax Board to renters with gross household income not exceeding $42,588, adjusted annually for inflation.

Establishes an assistance schedule that reduces benefits as household income increases, with payments ranging from 139% down to 100% of a $250 statutory property tax equivalent depending on income level.

Requires claimants to file claims under penalty of perjury with the Franchise Tax Board on board-supplied forms between July 1 and October 15 of the year following the rental year, with limited extensions available.

Expands existing misdemeanor penalties to include tax preparers who endorse or negotiate warrants issued for assistance claimed under the Renter's Tax Assistance Act.

States that no state reimbursement is required for local agency costs because the bill only creates or modifies criminal penalties, falling within established exemptions under Article XIII B of the California Constitution.