An act to amend Section 23453 of the Revenue and Taxation Code, relating to taxation. An act to add Section 18941.13 to the Health and Safety Code, to add Section 65850.11 to the Government Code, and to add Section 23742 to the Revenue and Taxation Code, relating to electric vehicles.
Summary
AB 819 would create a set of exemptions for churches and nonprofit organizations that own or lease property with electric vehicle charging stations. It would exempt parking facilities owned or leased by a 501(c)(3) church or nonprofit from mandatory building standards requiring EV charging stations or future charging infrastructure, except for designated employee parking spaces. The bill also states that the presence of an EV charging station on such property does not affect zoning status, zoning entitlements, property tax exemptions, or other tax-related benefits available to the organization.
In addition, the bill would amend the Revenue and Taxation Code to provide that income a church or otherwise tax-exempt organization earns from an EV charging station on its property is not treated as unrelated business taxable income. It includes a legislative finding that the purpose of these exemptions is to let churches and charitable nonprofits support California’s emissions goals without risking their tax-exempt status. The bill also requires the Legislative Analyst’s Office to report by December 1, 2030 on how many exempt entities are using the income exclusion and how many are installing charging stations, with the Franchise Tax Board required to provide available data.
AB 819 would also make several fiscal and administrative changes tied to the new exemptions. It declares that the state will not reimburse local agencies for any property tax or sales and use tax revenue losses resulting from the bill, and it states no reimbursement is required for mandated local costs. The bill also makes a nonsubstantive change to the minimum tax credit provision in the Corporation Tax Law, though the main policy focus is the EV charging and nonprofit tax treatment provisions.
The overall sentiment reflected in the bill materials is neutral-to-supportive of encouraging nonprofit participation in EV infrastructure, but the bill also appears carefully tailored to limit collateral effects on tax-exempt status and local land-use treatment. There is no recorded committee testimony or vote history in the provided materials, so there is no direct evidence of floor or committee debate. The bill’s structure suggests the main policy goal is to remove legal and tax barriers for churches and nonprofits that want to host charging stations.
The most notable point of contention is the balance between promoting EV infrastructure and preserving existing exemptions for religious and charitable property owners. The bill specifically carves out these entities from mandatory charging infrastructure standards and shields charging-station income from unrelated business income tax treatment, which could raise concerns about preferential treatment or reduced local revenue. It also includes explicit no-reimbursement language, indicating awareness of possible fiscal impacts on local governments and school districts.
Impact
AB 819 would add new statutory protections in the Health and Safety Code, Government Code, and Revenue and Taxation Code for churches and nonprofit organizations that install or operate EV charging stations on their property. It would effectively exempt those entities from certain mandatory EV charging infrastructure requirements, preserve zoning and tax-exemption status for affected property, and exclude charging-station income from unrelated business taxable income. The bill would also require a 2030 LAO report and would eliminate state reimbursement for any local property tax or sales and use tax losses associated with the new exemptions.
Sentiment
The available materials suggest the bill is intended to be supportive of churches and charitable nonprofits participating in California’s EV transition without jeopardizing their tax status. The legislative findings frame the measure as helping these organizations contribute to emissions goals, and the absence of recorded opposition, testimony, or vote detail leaves the overall sentiment largely inferred from the bill’s purpose. The committee status indicates it was filed with the Chief Clerk pursuant to Joint Rule 56, but no substantive committee action or debate is provided.
Contention
The main policy tension is between expanding EV charging access and preserving exemptions for nonprofit and religious property owners. Supporters would likely emphasize that the bill removes barriers for churches and nonprofits to host charging stations, while critics could focus on the carve-out from mandatory building standards and the tax benefits it creates, including the exclusion from unrelated business taxable income. Another possible point of contention is fiscal impact, since the bill expressly denies state reimbursement for local property tax and sales tax losses, shifting any revenue effect away from the state.