CA AB1439

Requires the California Tax Credit Allocation Committee (CTCAC) to consider amending its scoring system to award maximum points to farmworker housing projects under the housing needs category and an initial 5 points for site amenities beyond required thresholds.

Sets aside $25 million per year (or 5% of available funds, whichever is less) from 2024-2034 for farmworker housing projects, with unused credits rolling over within the same calendar year.

For 2035 and beyond, establishes a farmworker housing set-aside amount to be determined by the Legislature based on a comprehensive housing strategy from the Department of Housing and Community Development.

Applies enhanced tax credit percentages for federally subsidized farmworker housing: 20% for the first three years and 15% for the fourth year of the credit period.

Amends Sections 12206, 17058, and 23610.5 of the Revenue and Taxation Code and takes effect immediately as a tax levy requiring 2/3 legislative approval.