CA AB1710

Requires State Air Resources Board to develop and implement a comprehensive program by January 1, 2019 to promote zero-emission and near-zero-emission vehicle deployment, including employer incentives, low-income purchase/lease programs, and onroad incentives.

Exempts from state sales and use tax up to $40,000 of the purchase price of new or used zero-emission or near-zero-emission vehicles bought by low-income purchasers, effective January 1, 2017; exemption does not apply to local sales taxes.

Allows qualified low-income taxpayers a $2,500 personal income tax credit for taxable years 2017-2025 for purchasing zero-emission or near-zero-emission vehicles, with intent to make excess credits refundable if appropriated by Legislature.

Allows qualified low-income taxpayers a $2,500 deduction in calculating adjusted gross income for taxable years 2017-2025 for purchasing zero-emission or near-zero-emission vehicles; taxpayers must elect either the credit or deduction, not both.

Requires Franchise Tax Board to submit annual reports to Legislature from January 1, 2018 through 2027 on the effectiveness of the tax provisions.