Income taxes: exclusions: 2026 Garden Grove chemical leak.
Vote required
Majority
Fiscal committee
No
Appropriation
No
Current location
In Floor Process
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Assembly
- Passed Senate
- To Governor
- Became Law
Overview
This bill provides a tax exclusion for individuals who suffered financial losses or expenses due to the 2026 Garden Grove chemical leak. It creates a new provision in California’s tax code that allows taxpayers who experienced losses related to the leak – including homeowners, residents, and business owners in Orange County – to deduct those amounts from their income. The bill also temporarily exempts mobilehome parks in affected areas from restrictions on renting mobilehomes, allowing them to rent to tenants on an emergency basis for up to 36 months following a state of emergency declaration. Finally, it amends the Civil Code to clarify rules regarding mobilehome rentals in parks experiencing emergencies.
Key provisions
- Creates a tax exclusion for qualified taxpayers who incurred costs and losses related to the 2026 Garden Grove chemical leak.
- Defines ‘qualified taxpayer’ as homeowners, residents, and businesses in Orange County impacted by the leak.
- Allows mobilehome parks in disaster-declared areas to rent mobilehomes to tenants on a limited emergency basis for up to 36 months after the emergency ends.
- Specifies that this emergency rental exemption applies only to tenants using the mobilehome as their primary residence.
- Includes findings that addressing housing needs after disasters is a statewide concern.
- Amends the Civil Code to clarify rules regarding mobilehome rentals in parks experiencing emergencies.
- Sets a sunset date of December 1, 2031, for the tax exclusion and the emergency rental provisions.
Who is affected
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