SB 1084: Personal income taxes: Fire Safe Home Tax Credits Act.

This bill allows for tax credits to be given to qualified taxpayers for specific costs related to home hardening and vegetation management. These costs can be up to $50,000,000 per year and can be taken for taxable years from 2027 to 2032. To be eligible for the credits, taxpayers must reserve a credit for these costs and provide the necessary information. The bill also requires additional information to be included in new tax credit bills and requires a written report from the Legislative Analyst's Office.