CA AB1257

Extends the existing sales and use tax exemption for vehicle modifications to include eligible disabled veterans with severe burn injuries, effective July 1, 2020 through July 1, 2030.

Defines eligible persons as those meeting federal criteria under Section 3901(1) of Title 38 of the United States Code, including veterans with severe burn injuries incurred or aggravated by active military service.

Exempts from state and local sales and use taxes both the adaptive equipment used to modify vehicles and the modified portion of vehicles sold to eligible disabled veterans with distinguishing parking license plates or placards.

Specifies that the state shall not reimburse local agencies for sales and use tax revenue losses resulting from this exemption, notwithstanding existing reimbursement requirements.

Takes effect immediately upon approval as a tax levy.