WeVote
Log In

Bill

Bill

AB 819

Electric vehicle charging stations: exempt entities: building standards.

2025-2026 Regular Session Introduced by Ali Macedo

AB 819 exempts churches and 501(c)(3) nonprofits from mandatory EV charging installation standards on their parking facilities, while preserving zoning, tax, and other exemptions.

From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
#electricvehiclechargingstations #buildingstandards #exemptentities
0
WeVote Research Nonpartisan
Bill Summary · AB 819

AB 819 (Macedo) — Summary

Status: Introduced Feb 19, 2025; re-referred to Assembly Committee on Local Government (Mar 25, 2025). Referred to Committees on Local Government and Revenue & Taxation (Mar 24, 2025).

Purpose: AB 819 exempts certain churches and nonprofit organizations from mandatory building‑standard requirements to install electric vehicle (EV) charging infrastructure, protects those organizations’ zoning and tax status when EV chargers are present, and clarifies tax treatment of income from chargers on exempt organizations’ property. The bill also adds requirements and data‑sharing rules for legislation that creates new tax expenditures.

Key provisions
- New Health & Safety Code §18941.13
- Parking facilities owned or leased by a church or nonprofit exempt under Internal Revenue Code §501(c)(3) are exempt from any mandatory building standards that require installation of EV charging stations or future EV infrastructure — except for designated employee parking spaces (i.e., employee parking may still be subject to standards).

  • New Government Code §65850.11

    • The presence, management, ownership, operation, or maintenance of an EV charging station on property owned or leased by a church or nonprofit shall not:
    • Change zoning designations or terminate licenses, variances, conditional use permits, entitlements, development plans, or other zoning exceptions previously obtained.
    • Affect eligibility for property tax exemptions or reductions.
    • Affect eligibility for exemptions under specified parts of the Revenue and Taxation Code (state income tax exemptions).
    • Affect entitlement to any other tax exemption, incentive, or state-law benefit available to qualifying churches/nonprofits.

  • Corporation Tax / Unrelated Business Taxable Income (UBTI)

    • Income derived by a church or otherwise tax‑exempt organization from an EV charging station located on property owned or leased by that organization is specified not to be unrelated business taxable income.

  • Tax‑expenditure legislation and data sharing

    • Expands required information in any bill authorizing a new tax expenditure (goals, performance indicators, data collection).
    • Requires the Franchise Tax Board (FTB) to provide data to the Legislative Analyst’s Office (LAO) on request to support an LAO report.
    • Places limits on LAO’s collection/use of taxpayer information; misuse is criminalized (this expansion of criminal exposure is designated a state‑mandated local program).
    • Makes nonsubstantive edits to a Corporation Tax Law provision regarding the minimum tax credit.

Fiscal and implementation notes
- The bill states that, notwithstanding statutory provisions requiring the state to reimburse local agencies for property tax or sales/use tax revenue losses caused by exemptions, no appropriation is made and the state shall not reimburse local agencies for any revenue losses resulting from this bill.
- Because the bill expands the scope of a crime (limits on LAO use of taxpayer data), it may impose a state‑mandated local program.
- Builds on existing California law requiring development of EV charging building standards (including research and standards through Jan 1, 2033) by exempting covered nonprofit properties from those mandatory installation standards (with the employee‑parking exception).

Who is affected
- Directly: churches and nonprofit organizations exempt under IRC §501(c)(3) that own or lease parking facilities.
- Indirectly: local governments (zoning enforcement, planning, tax revenue), state agencies (FTB, LAO), and EV infrastructure deployment efforts (possible reduction of mandated chargers on exempt properties).

Legislative timeline
- Introduced: Feb 19, 2025.
- Committee action: Referred and amended in March 2025; currently in committee (Local Government; Revenue & Taxation).

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.