§ 24308.10

(a) For taxable years beginning on or after January 1, 2024, and before January 1, 2031, gross income shall not include any amount received by a qualified taxpayer as a California qualified wildfire loss mitigation payment.

(b) For purposes of this section, the following definitions apply:

(1) “California qualified wildfire loss mitigation payment” means any grant, rebate, direct assistance, or other financial assistance for wildfire mitigation, home hardening, structure hardening, vegetation management, defensible space, fuel modification activities, or community wildfire resilience received through either of the following:

(A) The California Wildfire Mitigation Financial Assistance Program under Article 16.5 (commencing with Section 8654.2) of Chapter 7 of Division 1 of Title 2 of the Government Code.

(B) A wildfire mitigation grant program under Section 91510 of the Public Resources Code.

(2) “Qualified taxpayer” means a taxpayer that owns the structure for which a California qualified wildfire loss mitigation payment was received.

(3) “Wildfire loss mitigation” means an activity that reduces wildfire risks to a residential structure or its contents, or both.

(c) This section shall remain in effect only until December 1, 2031, and as of that date is repealed.

(Amended by Stats. 2026, Ch. 261, Sec. 2. (SB 195) Effective September 18, 2026. Repealed as of December 1, 2031, by its own provisions.)