CA AB1679

Authorizes County of Los Angeles to impose a transactions and use tax at a rate of up to 0.50%, which would exceed the statewide 2% combined rate limit if approved by voters and county ordinance.

Requires all revenue from the tax to be dedicated to services for people experiencing homelessness or at risk of homelessness, homelessness prevention, and affordable housing.

Mandates that upon voter approval, the new tax ordinance must repeal Measure H, the existing 0.25% homelessness tax approved by voters on March 7, 2017.

Exempts the new tax from the 2% combined rate limitation established in Section 7251.1 of the Revenue and Taxation Code.

Repeals this authorization on December 31, 2028, if an ordinance proposing the tax has not been approved by voters by that date.