CA AB819

Exempts parking facilities owned or leased by churches and 501(c)(3) nonprofit organizations from mandatory building standards requiring installation of electric vehicle charging stations or EV charging infrastructure, except for designated employee parking spaces

Protects churches and nonprofits with EV charging stations from losing their zoning designations, property tax exemptions, sales/use tax exemptions, or other tax benefits due to the presence or operation of charging stations on their property

Excludes income that churches and tax-exempt organizations earn from electric vehicle charging stations on their property from being classified as unrelated business taxable income under the Corporation Tax Law

Requires the Legislative Analyst's Office to submit a report to the Legislature by December 1, 2030, on the number of entities claiming the income exemption and the number of exempt entities installing EV charging stations

Provides that the state will not reimburse local agencies for any property tax or sales/use tax revenue losses resulting from this legislation