CA SB1084

Creates two personal income tax credits for homeowners in high or very high fire hazard severity zones, effective for taxable years January 1, 2027 through January 1, 2032

Home hardening credit covers 50% of qualified costs for fire-resistant structural improvements (roofs, exterior walls, vents, decks, fences), capped at $5,000 for high fire hazard zones or $10,000 for very high fire hazard zones per year

Vegetation management credit covers 50% of qualified costs for defensible space creation, fuel breaks, and vegetation thinning, capped at $2,500 per year

Eligibility limited to homeowners with adjusted gross income not exceeding $140,000 (joint filers) or $70,000 (single filers), with a combined $50,000,000 aggregate cap on credits per taxable year

Unused credits may be carried forward for up to eight succeeding taxable years; taxpayers must request a credit reservation from the Franchise Tax Board in July of each taxable year