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CA AB1714

Bill

Status

Introduced

2/4/2026

Primary Sponsor

David Tangipa

Click for details

Origin

State Assembly

2025-2026 Regular Session

AI Summary

  • Creates a state tax credit of up to $25,000 for sellers who pay for repairs required to close a sale to buyers using California Housing Finance Agency first-time homebuyer assistance programs
  • Covers only repairs mandated by lender appraisals, property inspections, or health and safety financing requirements—excludes cosmetic improvements, remodeling, landscaping, or aesthetic upgrades
  • Applies to taxable years beginning January 1, 2028, through December 31, 2032, with unused credits carrying forward to subsequent years
  • Requires the Franchise Tax Board to report by December 1, 2033, on the number of returns claiming the credit and total dollar amount claimed
  • Takes effect immediately as a tax levy and automatically repeals on December 1, 2033

Legislative Description

Personal income tax: credit: first-time homebuyer program: required repairs.

Last Action

Referred to Com. on REV. & TAX.

2/23/2026

Committee Referrals

Revenue and Taxation2/23/2026

Full Bill Text

No bill text available