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Bill

SB 665

Personal Income Tax Law: Corporation Tax Law: credits: retail security measures.

2025-2026 Regular Session Introduced by Juan Alanis and 4 co-sponsors

California bill creates tax credits for retail businesses investing in security measures and theft prevention, aiming to reduce retail crime losses while offsetting business costs.

Returned to Secretary of Senate pursuant to Joint Rule 56.
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Bill Summary · SB 665

Legislative bill overview

SB 665 would create tax credits for retail businesses that implement security measures to prevent theft and organized retail crime. The bill allows corporations and individuals to claim credits against their income taxes for expenses related to security infrastructure, personnel, and loss prevention programs.

Why is this important

Retail theft and organized retail crime have become increasingly costly for businesses, with some stores closing or reducing operations in affected areas. This tax incentive approach attempts to encourage security investments while offsetting business costs, potentially impacting consumer prices and store availability in affected communities.

Potential points of contention

  • Tax revenue impact: The bill reduces state income tax revenues during a period of budget constraints, shifting costs to general taxpayers rather than targeting the problem directly
  • Distributional concerns: Large retailers with higher tax obligations may benefit more than small businesses; companies that already invest in security get retroactive credits
  • Effectiveness questions: Critics may argue tax credits are an indirect tool for addressing retail crime compared to law enforcement or judicial reforms focusing on organized retail crime prosecution
  • Definition scope: The bill's specific criteria for qualifying security measures and credit amounts would determine whether benefits are too broad or too narrow

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

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