# California AB 2270: Low-income housing tax credit: farmworker housing. California AB 2270, Low-income housing tax credit: farmworker housing., is a 2025-2026 Regular Session House bill sponsored by Joaquin Arambula (Democratic); status signed, last action 2026-09-30 (Chaptered by Secretary of State - Chapter 931, Statutes of 2026.); PRIA reads it as touching household money (as of 2026-10-21). - Canonical: https://policyrisk.com/state-bill/CA-AB2270-20252026 - As of: 2026-10-21 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: California AB 2270 - State: California - Session: 2025-2026 Regular Session - Title: Low-income housing tax credit: farmworker housing. - Status: signed - Chamber: House - Introduced: 2026-02-19 - Last action: 2026-09-30, Chaptered by Secretary of State - Chapter 931, Statutes of 2026. - Sponsor: Joaquin Arambula (Democratic) - Cosponsors: 5 - Touches household money: yes - Roll calls: 9 (211 yes, 20 no in all) - Economic provisions PRIA read: 22 ## Summary No summary available. ## Bill overview: provisions PRIA read - Higher tax credits for older housing repairs: benefit, high. Qualifying major housing repairs earn credit rates of 30% in each of the first three years and 5% in year four. Buildings must be at least 15 years old and complete major repairs tied to the credit award. One eligibility route requires existing income limits averaging no more than 45% of area media… - Housing investors get building-based credit rates: benefit, high. Credits use the building's qualified tax basis: specified new buildings get 9% yearly for three years, then 3%. Specified subsidized new or at-risk buildings get 4% yearly for three years, then 1%. Eligible rehabilitation buildings at least 15 years old get 30% yearly for three years, then 5%. That… - Investors can save unused housing credits: benefit, high. Taxpayers can carry forward California housing tax credits that exceed their tax bill. They can use the unused amount against taxes in later years until it runs out. The law sets no maximum carryforward period and provides no separate refund for the excess credit. - Low-income renters gain housing enforcement rights: benefit, medium. The law replaces federal credit-recapture rules with recorded housing agreements that last at least 30 years and name enforcement agencies. Current, former, and prospective occupants who meet the building’s income limit can enforce these agreements in state court. Sponsors must provide required not… - Renters gain enforceable long-term housing protections: benefit, medium. Credit-funded buildings must follow housing program rules for 30 consecutive tax years, starting with the first credit year. Recorded agreements replace specified federal credit-recapture rules and last at least that long. Tenants and eligible future, current, or former occupants can enforce the ag… - Rural housing gets reserved tax credits: benefit, medium. At least 20% of the covered annual housing tax credits must be reserved for rural areas. On or after October 31, unused rural credits can go to other eligible projects only if no eligible rural applications are pending on October 31. The reserve supports rural housing projects, not direct payments… - Tax credits support subsidized farmworker housing: benefit, medium. Beginning January 1, 2018, qualifying federally subsidized farmworker housing receives a four-year state housing-credit rate schedule. The rate is 20% in each of the first three years and 15% in the fourth year. These rates apply to the building’s qualified basis—the property cost amount used to ca… - Credits support preserving at-risk affordable housing: benefit, low. Existing housing can meet acquisition-credit conditions when affordability limits end within five years before or after its application. The window also covers eligibility to prepay a federally insured mortgage or end a rent-subsidy contract. Buyers must sign an agreement to follow federal housing-… - Farmworker housing scores get required review: benefit, low. The state housing credit committee must consider better scoring rules for farmworker projects seeking added credits from 2021 onward. Options include maximum housing-needs points and five initial points for site amenities beyond required thresholds. The committee must also consider a separate farmw… - Farmworker projects gain housing credit exceptions: benefit, low. Qualifying farmworker housing receives exceptions to the usual project-location and federal-credit requirements. California projects funded solely through the farmworker set-aside can qualify without a federal housing credit allocation. Projects must meet the law's definition of farmworker housing.… - More financing options for targeted housing: benefit, low. Qualifying buildings in designated high-cost areas or census tracts can receive state credits when federal credits use 100% of qualified basis. Buildings reserved so 50% of occupants are special-needs households can receive specified credits capped at 30% of eligible basis. The committee can also a… - Reserved credits for farmworker housing projects: benefit, low. The law provides $500,000 yearly in credits for qualifying farmworker housing, plus unused or returned older credits until exhausted. From 2024 through 2034, it also reserves the smaller of 5% of the added credit pool or $25 million yearly. Unused reserved credits move to later funding rounds that… - Housing businesses can share tax credits: benefit, low. For state reservations on or after January 1, 2009, partnership agreements can set partners' shares of housing credits. Federal credit shares and federal economic-effect tests do not control; specified set-aside projects also need a federal credit reservation. Corporations can assign credits to aff… - Employer worker housing faces credit limits: cost, low. State housing credits cannot fund farmworker housing used to meet employers' federal housing duty for H-2A temporary agricultural workers. Beginning with tax years on or after January 1, 2027, credits also count as state funding under the employer-housing restriction. That restriction covers employ… - Housing investors can sell tax credits: mixed, high. Projects with preliminary reservations on or after January 1, 2016, qualify for sales of all or part of their credits. Taxpayers must elect before final allocation; the election becomes irrevocable then, and already-claimed credits cannot be sold. Unrelated buyers must pay at least 80% of the credi… - Housing investors can claim credits sooner: mixed, medium. For tax years beginning on or after January 1, 2023, investors can claim credits before the committee's final certification. The building must be in service, and its federal credit period must have begun. The sponsor must file a CPA-certified taxpayer certification and give the taxpayer a copy. Cla… - Housing investors follow four-year credit schedules: mixed, medium. The state housing credit runs for four tax years, rather than the federal credit's 10-year period. The federal first-year special rule and specified credit-acceleration election do not apply. A qualifying increase in a building's tax basis after the first year can receive its own four-year credit p… - Housing awards favor deeply affordable homes: mixed, medium. Sponsors must show housing need, viable finances, site control, zoning compliance, and a qualified project team. At least 50% of estimated project financing must have enforceable construction or long-term financing commitments. Outside specified set-asides, awards favor the lowest-income tenants, a… - More affordable housing credits with eligibility limits: mixed, medium. California adds $500 million in housing tax credits for 2020 and allows up to $500 million yearly starting in 2021. This supplements a base pool of $70 million in 2001, adjusted yearly for inflation. Starting in 2021, the added pool requires budget funding and allocation rules from both state housi… - More tax credits for affordable housing: mixed, medium. The law adds $500 million in housing credits for 2020 and up to $500 million yearly afterward. From 2021 onward, the annual budget sets the amount, and state agencies must align their allocation rules. Eligible projects include specified federally subsidized new buildings and nonresidential buildin… - Farmworker housing credits reserved with limits: mixed, low. The law reserves $500,000 yearly for qualifying farmworker housing, excluding projects used to meet federal H-2A worker housing requirements. For 2024–2034, it also reserves the smaller of 5% of the added credit pool or $25 million yearly. That added pool requires yearly budget funding and adopted… - Owner cash limits support affordable rents: mixed, low. Owners must fund required reserves before taking covered project cash distributions. The covered return is capped at 8% of the smaller of paid-in owner equity or 20% of the building's adjusted basis at the first credit year's end. Separate rules cover market-unit cashflow, with operating costs assi… ## Sponsors and cosponsors - Sponsor: Joaquin Arambula (Democratic), House - Cosponsor: Jesse Arreguín (Democratic), Senate - Cosponsor: Lisa Calderon (Democratic), House - Cosponsor: Robert Garcia (Democratic), House - Cosponsor: Rosilicie Ochoa Bogh (Republican), Senate - Cosponsor: Eloise Gómez Reyes (Democratic), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-08-27 | House | AB 2270 Arambula Concurrence in Senate Amendments | pass | 63 | 7 | | | 2026-08-26 | Senate | Assembly 3rd Reading AB2270 Arambula et al. By Arreguín | pass | 34 | 3 | | | 2026-08-13 | Senate | Do pass | pass | 6 | 1 | | | 2026-06-29 | Senate | Placed on suspense file | pass | 7 | 0 | | | 2026-06-16 | Senate | Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations] | pass | 9 | 1 | | | 2026-05-27 | House | AB 2270 Arambula Assembly Third Reading | pass | 64 | 6 | | | 2026-05-14 | House | Do pass. | pass | 12 | 1 | | | 2026-04-29 | House | Do pass as amended and be re-referred to the Committee on [Appropriations] | pass | 11 | 0 | | | 2026-04-13 | House | Do pass and be re-referred to the Committee on [Housing and Community Development] | pass | 5 | 1 | | ## Actions (27) - 2026-09-30: Chaptered by Secretary of State - Chapter 931, Statutes of 2026. (Senate) - 2026-09-30: Approved by the Governor. (legislature) - 2026-09-04: Enrolled and presented to the Governor at 4 p.m. (legislature) - 2026-08-27: Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 63. Noes 7. Page 6690.). (House) - 2026-08-27: In Assembly. Concurrence in Senate amendments pending. (House) - 2026-08-26: Read third time. Passed. Ordered to the Assembly. (Ayes 33. Noes 3.). (Senate) - 2026-08-24: Read second time. Ordered to third reading. (Senate) - 2026-08-21: Read third time and amended. Ordered to second reading. (Senate) - 2026-08-13: Read second time. Ordered to third reading. (Senate) - 2026-08-13: From committee: Do pass. (Ayes 6. Noes 1.) (August 13). (Senate) - 2026-06-29: In committee: Referred to APPR. suspense file. (Senate) - 2026-06-18: Read second time and amended. Re-referred to Com. on APPR. (Senate) - 2026-06-17: From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 1.) (June 16). (Senate) - 2026-06-10: Referred to Com. on HOUSING. (Senate) - 2026-05-28: In Senate. Read first time. To Com. on RLS. for assignment. (Senate) - 2026-05-27: Read third time. Passed. Ordered to the Senate. (Ayes 64. Noes 6. Page 5460.) (House) - 2026-05-18: Read second time. Ordered to third reading. (House) - 2026-05-14: From committee: Do pass. (Ayes 12. Noes 1.) (May 14). (House) - 2026-05-14: Joint Rule 62(a), file notice suspended. (Page 5030.) (House) - 2026-05-13: In committee: Set, first hearing. Referred to APPR. suspense file. (House) - 2026-05-04: Re-referred to Com. on APPR. (House) - 2026-04-30: Read second time and amended. (House) - 2026-04-29: From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 11. Noes 0.) (April 29). (House) - 2026-04-14: From committee: Do pass and re-refer to Com. on H. & C.D. (Ayes 5. Noes 1.) (April 13). Re-referred to Com. on H. & C.D. (House) - 2026-03-09: Referred to Coms. on REV. & TAX. and H. & C.D. (House) - 2026-02-20: From printer. May be heard in committee March 22. (House) - 2026-02-19: Read first time. To print. (House) ## Bill text - Chaptered, 2026-09-30: [HTML](https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2270&version=20250AB227094CHP) - Enrolled, 2026-09-01: [HTML](https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2270&version=20250AB227095ENR) - Amended Senate, 2026-08-21: [HTML](https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2270&version=20250AB227096AMD) - Amended Senate, 2026-06-18: [HTML](https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2270&version=20250AB227097AMD) - Amended Assembly, 2026-04-30: [HTML](https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2270&version=20250AB227098AMD) - Introduced, 2026-02-19: [HTML](https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2270&version=20250AB227099INT) ## Related bills - AB 2186: Personal Income Tax Law: exclusions: reparations programs. (vetoed) - AB 2222: Personal Income Tax Law and Corporation Tax Law: credits: local news outlets: business expense deduction: excessive employee remuneration. (signed) - AB 2179: Workplace violence: restraining orders. (signed) - AB 2595: San Mateo Electric Bicycle Safety Pilot Program. (signed) - SB 1365: Price gouging. (signed) - AB 2251: Student financial aid: Cal Grant Program: cost of attendance. (signed) ## Sources - [Chaptered (HTML)](https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2270&version=20250AB227094CHP) - [Enrolled (HTML)](https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2270&version=20250AB227095ENR) - [Amended Senate (HTML)](https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2270&version=20250AB227096AMD) - [Amended Senate (HTML)](https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2270&version=20250AB227097AMD) - [Amended Assembly (HTML)](https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2270&version=20250AB227098AMD) - [Introduced (HTML)](https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2270&version=20250AB227099INT) ## Related - [AB 2186: Personal Income Tax Law: exclusions: reparations programs.](https://policyrisk.com/state-bill/CA-AB2186-20252026) - [AB 2222: Personal Income Tax Law and Corporation Tax Law: credits: local news outlets: b…](https://policyrisk.com/state-bill/CA-AB2222-20252026) - [AB 2179: Workplace violence: restraining orders.](https://policyrisk.com/state-bill/CA-AB2179-20252026) - [AB 2595: San Mateo Electric Bicycle Safety Pilot Program.](https://policyrisk.com/state-bill/CA-AB2595-20252026) - [SB 1365: Price gouging.](https://policyrisk.com/state-bill/CA-SB1365-20252026) - [AB 2251: Student financial aid: Cal Grant Program: cost of attendance.](https://policyrisk.com/state-bill/CA-AB2251-20252026) - [California bills](https://policyrisk.com/states/california/bills) - [California state hub](https://policyrisk.com/states/california) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/CA-AB2270-20252026 (as of 2026-10-21).