Bill Text

Bill Information

PDF |Add To My Favorites |Track Bill | print page

SB-295 Personal income taxes: Fire Safe Home Tax Credits.(2019-2020)

SHARE THIS:share this bill in Facebookshare this bill in Twitter
Date Published: 08/19/2019 09:00 PM
SB295:v97#DOCUMENT

Amended  IN  Assembly  August 19, 2019
Amended  IN  Senate  April 04, 2019

CALIFORNIA LEGISLATURE— 2019–2020 REGULAR SESSION

Senate Bill
No. 295


Introduced by Senator McGuire
(Principal coauthors: Assembly Members Aguiar-Curry and Friedman)
(Coauthors: Senators Dahle, Hill, and Nielsen)
(Coauthor: Assembly Member Gallagher)

February 14, 2019


An act to amend Section 65302 of the Government Code, relating to local government. add and repeal Sections 17052.13 and 17052.14 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.


LEGISLATIVE COUNSEL'S DIGEST


SB 295, as amended, McGuire. General plans: safety element. Personal income taxes: Fire Safe Home Tax Credits.
The Personal Income Tax Law allows various credits against the tax imposed by that law. Existing law requires any bill authorizing a new tax credit to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements.
This bill would allow credits against the tax imposed by the Personal Income Tax Law for each taxable year beginning on or after January 1, 2020, and before January 1, 2025, to a qualified taxpayer for qualified costs relating to qualified home hardening, as defined, and for qualified costs relating to qualified vegetation management, as defined, in specified amounts. The bill also would include additional information required for any bill authorizing a new income tax credit and would require the Legislative Analyst’s Office to prepare a written report regarding the credits, as provided.
This bill would take effect immediately as a tax levy.

The Planning and Zoning Law requires the legislative body of a city or county to adopt a comprehensive, long-term general plan that includes various elements, including, among others, a housing element and a safety element for the protection of the community from unreasonable risks associated with the effects of various geologic and seismic hazards, flooding, and wildland and urban fires. Existing law requires the housing element to be revised according to a specific schedule. Existing law requires the planning agency to review and, if necessary, revise the safety element upon each revision of the housing element or local hazard mitigation plan, but not less than once every 8 years to identify new information relating to flood and fire hazards and climate adaptation and resiliency strategies applicable to the city or county that was not available during the previous revision of the safety element.

This bill would authorize a city or county that has adopted and updated within a specified amount of time a local hazard mitigation plan or other document that fulfills the commensurate goals and objectives of, and contains the information required pursuant to, the items required to be included in the safety element, to comply with the requirement that the safety element be updated upon each revision of the housing element or local hazard mitigation plan by attaching or referring to the local hazard mitigation plan or other document in the safety element.

Vote: MAJORITY   Appropriation: NO   Fiscal Committee: NOYES   Local Program: NO  

The people of the State of California do enact as follows:


SECTION 1.

 The credits allowed by Sections 17052.13 and 17052.14 of the Revenue and Taxation Code, as added by this act, shall be known and may be cited as the Fire Safe Home Tax Credits.

SEC. 2.

 Section 17052.13 is added to the Revenue and Taxation Code, to read:

17052.13.
 (a) (1) For each taxable year beginning on or after January 1, 2020, and before January 1, 2025, there shall be allowed a credit against the “net tax,” as defined in Section 17039, to a qualified taxpayer who incurs qualified costs while performing qualified home hardening on a qualified property, in an amount determined pursuant to paragraph (2).
(2) The credit amount shall be in an amount equal to:
(A) Fifty percent of qualified costs incurred while performing qualified home hardening, not to exceed two thousand five hundred dollars ($2,500), if the qualified property is located in a moderate fire hazard severity zone, per taxable year.
(B) Fifty percent of qualified costs incurred while performing qualified home hardening, not to exceed five thousand dollars ($5,000), if the qualified property is located in a high fire hazard severity zone, per taxable year.
(C) Fifty percent of qualified costs incurred while performing qualified home hardening, not to exceed ten thousand dollars ($10,000), if the qualified property is located in a very high fire hazard severity zone, per taxable year.
(b) For purposes of this section:
(1) “High fire hazard severity zone” means land classified by the Director of Forestry and Fire Protection pursuant to Section 4202 of the Public Resources Code as within a high fire hazard severity zone.
(2) “Moderate fire hazard severity zone” means land classified by the Director of Forestry and Fire Protection pursuant to Section 4202 of the Public Resources Code as within a moderate fire hazard severity zone.
(3) “Very high fire severity zone” means either land classified by the Director of Forestry and Fire Protection pursuant to Section 4202 of the Public Resources Code as within a very high fire hazard severity zone or an area designated by the Director of Forestry and Fire Protection pursuant to Section 51178 of the Government Code that is not a state responsibility area.
(4) (A) “Qualified costs” means any actual out-of-pocket expense incurred and paid by the qualified taxpayer during the taxable year in which the credit allowed by this section is claimed, documented by receipt, for performing qualified home hardening.
(B) “Qualified costs” do not include either of the following:
(i) Costs of any inspection or certification fees, in-kind contributions, donations, or incentives.
(ii) Expenses paid by the qualified taxpayer from any grants awarded to the qualified taxpayer for performing qualified home hardening.
(5) (A) “Qualified home hardening” means the replacement or repair of structural features that are affixed to the qualified property and performed or implemented for the primary purpose of reducing risk to structures from wildland fire.
(B) For purposes of this paragraph, “structural features” includes any of the following structural features that meet the requirements of Chapter 7A of the California Building Code: roofs, exterior walls, vents, eave assemblies, decks, fences, driveways, and chimneys.
(6) “Qualified property” means a dwelling or housing unit that is located in a moderate fire hazard severity zone, high fire hazard severity zone, or very high fire hazard severity zone for which a homeowners’ exemption pursuant to Section 218 has been granted to the qualified taxpayer in the taxable year for which the credit allowed by this section is claimed.
(7) (A) “Qualified taxpayer” means a taxpayer who satisfies both of the following requirements:
(i) Has an adjusted gross income for the taxable year in which the credit allowed by this section is claimed that does not exceed four hundred thousand dollars ($400,000) in the case of spouses filing a joint return or two hundred thousand dollars ($200,000) for other individuals.
(ii) Owns a qualified property.
(B) “Qualified taxpayer” does not include a trust or an estate.
(c) Upon request, a qualified taxpayer shall provide receipts and documentation verifying qualified costs paid or incurred while performing qualified home hardening to the Franchise Tax Board.
(d) In the case where the credit allowed under this section exceeds the “net tax,” the excess credit may be carried over to reduce the “net tax” in the following taxable year, and succeeding eight taxable years, if necessary, or until the credit has been exhausted.
(e) In the case of two taxpayers filing a joint return, only one credit may be claimed. In the case of two taxpayers who may legally file a joint return but file separate returns, only one of the taxpayers may claim the credit allowed by this section.
(f) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.

SEC. 3.

 Section 17052.14 is added to the Revenue and Taxation Code, to read:

17052.14.
 (a) For each taxable year beginning on or after January 1, 2020, and before January 1, 2025, there shall be allowed as a credit against the “net tax,” as defined in Section 17039, to a qualified taxpayer in an amount equal to 50 percent of qualified costs incurred by the taxpayer, not to exceed one thousand dollars ($1,000) per taxable year, while performing qualified vegetation management on qualified property.
(b) For purposes of this section:
(1) “High fire hazard severity zone” means land classified by the Director of Forestry and Fire Protection pursuant to Section 4202 of the Public Resources Code as within a high fire hazard severity zone.
(2) “Moderate fire hazard severity zone” means land classified by the Director of Forestry and Fire Protection pursuant to Section 4202 of the Public Resources Code as within a moderate fire hazard severity zone.
(3) “Very high fire severity zone” means either land classified by the Director of Forestry and Fire Protection pursuant to Section 4202 of the Public Resources Code as within a very high fire hazard severity zone or an area designated by the Director of Forestry and Fire Protection pursuant to Section 51178 of the Government Code that is not a state responsibility area.
(4) (A) “Qualified costs” means any actual out-of-pocket expense incurred and paid by the qualified taxpayer during the taxable year in which the credit allowed by this section is claimed, documented by receipt, for performing qualified vegetation management.
(B) “Qualified costs” do not include either of the following:
(i) Costs of any inspection or certification fees, in-kind contributions, donations, or incentives.
(ii) Expenses paid by the qualified taxpayer from any grants awarded to the qualified taxpayer for performing qualified vegetation management.
(5) “Qualified property” means a dwelling or housing unit that is located in a moderate fire hazard severity zone, high fire hazard severity zone, or very high fire hazard severity zone for which a homeowners’ exemption pursuant to Section 218 has been granted to the qualified taxpayer in the taxable year for which the credit allowed by this section is claimed.
(6) (A) “Qualified taxpayer” means a taxpayer who satisfies both of the following requirements:
(i) Has an adjusted gross income for the taxable year in which the credit allowed by this section is claimed that does not exceed four hundred thousand dollars ($400,000) in the case of spouses filing a joint return or two hundred thousand dollars ($200,000) for other individuals.
(ii) Owns a qualified property.
(B) “Qualified taxpayer” does not include a trust or an estate.
(7) “Qualified vegetation management” means any of the following activities that meet the requirements of Section 4291 of the Public Resources Code performed by the qualified taxpayer for the primary purpose of reducing risk to structures from wildland fire:
(A) The creation of defensible space around structures.
(B) The establishment of fuel breaks.
(C) The thinning of woody vegetation.
(D) The secondary treatment of woody fuels by lopping and scattering, piling, chipping, removing from site, or prescribed burning.
(c) Upon request, a qualified taxpayer shall provide receipts and documentation verifying qualified costs paid or incurred while performing qualified vegetation management to the Franchise Tax Board.
(d) In the case where the credit allowed under this section exceeds the “net tax,” the excess credit may be carried over to reduce the “net tax” in the following taxable year, and succeeding eight taxable years, if necessary, or until the credit has been exhausted.
(e) In the case of two taxpayers filing a joint return, only one credit may be claimed. In the case of two taxpayers who may legally file a joint return but file separate returns, only one of the taxpayers may claim the credit allowed by this section.
(f) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.

SEC. 4.

 (a) It is the intent of the Legislature to comply with Section 41 of the Revenue and Taxation Code.
(b) For purposes of complying with Section 41 of the Revenue and Taxation Code, with respect to the Fire Safe Home Tax Credits the Legislature finds and declares as follows:
(1) The specific goals, purposes, and objectives of the credits are as follows:
(A) To increase wildfire preparedness by providing a tax incentive to property owners that live in fire-prone parts of the state.
(B) To compensate taxpayers for costly mitigation measures that prepare their homes for wildfire season.
(2) To measure whether the Fire Safe Home Tax Credits meet these goals, purposes, and objectives, the Legislative Analyst’s Office shall prepare a written report on the following:
(A) The number of taxpayers claiming either or both of the credits.
(B) The average credit amount claimed on tax returns.
(3) The Legislative Analyst’s Office shall provide the written report required by paragraph (2) to the Senate Committee on Governance and Finance, the Assembly Committee on Revenue and Taxation, and the Assembly Committee on Local Government. A report submitted pursuant to this paragraph shall be submitted in compliance with Section 9795 of the Government Code.

SEC. 5.

 This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
SECTION 1.Section 65302 of the Government Code is amended to read:
65302.

The general plan shall consist of a statement of development policies and shall include a diagram or diagrams and text setting forth objectives, principles, standards, and plan proposals. The plan shall include the following elements:

(a)A land use element that designates the proposed general distribution and general location and extent of the uses of the land for housing, business, industry, open space, including agriculture, natural resources, recreation, and enjoyment of scenic beauty, education, public buildings and grounds, solid and liquid waste disposal facilities, greenways, as defined in Section 816.52 of the Civil Code, and other categories of public and private uses of land. The location and designation of the extent of the uses of the land for public and private uses shall consider the identification of land and natural resources pursuant to paragraph (3) of subdivision (d). The land use element shall include a statement of the standards of population density and building intensity recommended for the various districts and other territory covered by the plan. The land use element shall identify and annually review those areas covered by the plan that are subject to flooding identified by flood plain mapping prepared by the Federal Emergency Management Agency (FEMA) or the Department of Water Resources. The land use element shall also do both of the following:

(1)Designate in a land use category that provides for timber production those parcels of real property zoned for timberland production pursuant to the California Timberland Productivity Act of 1982 (Chapter 6.7 (commencing with Section 51100) of Part 1 of Division 1 of Title 5).

(2)Consider the impact of new growth on military readiness activities carried out on military bases, installations, and operating and training areas, when proposing zoning ordinances or designating land uses covered by the general plan for land, or other territory adjacent to military facilities, or underlying designated military aviation routes and airspace.

(A)In determining the impact of new growth on military readiness activities, information provided by military facilities shall be considered. Cities and counties shall address military impacts based on information from the military and other sources.

(B)The following definitions govern this paragraph:

(i)“Military readiness activities” mean all of the following:

(I)Training, support, and operations that prepare the men and women of the military for combat.

(II)Operation, maintenance, and security of any military installation.

(III)Testing of military equipment, vehicles, weapons, and sensors for proper operation or suitability for combat use.

(ii)“Military installation” means a base, camp, post, station, yard, center, homeport facility for any ship, or other activity under the jurisdiction of the United States Department of Defense as defined in paragraph (1) of subsection (g) of Section 2687 of Title 10 of the United States Code.

(b)(1)A circulation element consisting of the general location and extent of existing and proposed major thoroughfares, transportation routes, terminals, any military airports and ports, and other local public utilities and facilities, all correlated with the land use element of the plan.

(2)(A)Commencing January 1, 2011, upon any substantive revision of the circulation element, the legislative body shall modify the circulation element to plan for a balanced, multimodal transportation network that meets the needs of all users of streets, roads, and highways for safe and convenient travel in a manner that is suitable to the rural, suburban, or urban context of the general plan.

(B)For purposes of this paragraph, “users of streets, roads, and highways” mean bicyclists, children, persons with disabilities, motorists, movers of commercial goods, pedestrians, users of public transportation, and seniors.

(c)A housing element as provided in Article 10.6 (commencing with Section 65580).

(d)(1)A conservation element for the conservation, development, and utilization of natural resources including water and its hydraulic force, forests, soils, rivers and other waters, harbors, fisheries, wildlife, minerals, and other natural resources. The conservation element shall consider the effect of development within the jurisdiction, as described in the land use element, on natural resources located on public lands, including military installations. That portion of the conservation element including waters shall be developed in coordination with any countywide water agency and with all district and city agencies, including flood management, water conservation, or groundwater agencies that have developed, served, controlled, managed, or conserved water of any type for any purpose in the county or city for which the plan is prepared. Coordination shall include the discussion and evaluation of any water supply and demand information described in Section 65352.5, if that information has been submitted by the water agency to the city or county.

(2)The conservation element may also cover all of the following:

(A)The reclamation of land and waters.

(B)Prevention and control of the pollution of streams and other waters.

(C)Regulation of the use of land in stream channels and other areas required for the accomplishment of the conservation plan.

(D)Prevention, control, and correction of the erosion of soils, beaches, and shores.

(E)Protection of watersheds.

(F)The location, quantity, and quality of the rock, sand, and gravel resources.

(3)Upon the next revision of the housing element on or after January 1, 2009, the conservation element shall identify rivers, creeks, streams, flood corridors, riparian habitats, and land that may accommodate floodwater for purposes of groundwater recharge and stormwater management.

(e)An open-space element as provided in Article 10.5 (commencing with Section 65560).

(f)(1)A noise element that shall identify and appraise noise problems in the community. The noise element shall analyze and quantify, to the extent practicable, as determined by the legislative body, current and projected noise levels for all of the following sources:

(A)Highways and freeways.

(B)Primary arterials and major local streets.

(C)Passenger and freight online railroad operations and ground rapid transit systems.

(D)Commercial, general aviation, heliport, helistop, and military airport operations, aircraft overflights, jet engine test stands, and all other ground facilities and maintenance functions related to airport operation.

(E)Local industrial plants, including, but not limited to, railroad classification yards.

(F)Other ground stationary noise sources, including, but not limited to, military installations, identified by local agencies as contributing to the community noise environment.

(2)Noise contours shall be shown for all of these sources and stated in terms of community noise equivalent level (CNEL) or day-night average sound level (Ldn). The noise contours shall be prepared on the basis of noise monitoring or following generally accepted noise modeling techniques for the various sources identified in paragraphs (1) to (6), inclusive.

(3)The noise contours shall be used as a guide for establishing a pattern of land uses in the land use element that minimizes the exposure of community residents to excessive noise.

(4)The noise element shall include implementation measures and possible solutions that address existing and foreseeable noise problems, if any. The adopted noise element shall serve as a guideline for compliance with the state’s noise insulation standards.

(g)(1)A safety element for the protection of the community from any unreasonable risks associated with the effects of seismically induced surface rupture, ground shaking, ground failure, tsunami, seiche, and dam failure; slope instability leading to mudslides and landslides; subsidence; liquefaction; and other seismic hazards identified pursuant to Chapter 7.8 (commencing with Section 2690) of Division 2 of the Public Resources Code, and other geologic hazards known to the legislative body; flooding; and wildland and urban fires. The safety element shall include mapping of known seismic and other geologic hazards. It shall also address evacuation routes, military installations, peakload water supply requirements, and minimum road widths and clearances around structures, as those items relate to identified fire and geologic hazards.

(2)The safety element, upon the next revision of the housing element on or after January 1, 2009, shall also do the following:

(A)Identify information regarding flood hazards, including, but not limited to, the following:

(i)Flood hazard zones. As used in this subdivision, “flood hazard zone” means an area subject to flooding that is delineated as either a special hazard area or an area of moderate or minimal hazard on an official flood insurance rate map issued by the Federal Emergency Management Agency (FEMA). The identification of a flood hazard zone does not imply that areas outside the flood hazard zones or uses permitted within flood hazard zones will be free from flooding or flood damage.

(ii)National Flood Insurance Program maps published by FEMA.

(iii)Information about flood hazards that is available from the United States Army Corps of Engineers.

(iv)Designated floodway maps that are available from the Central Valley Flood Protection Board.

(v)Dam failure inundation maps prepared pursuant to Section 6161 of the Water Code that are available from the Department of Water Resources.

(vi)Awareness Floodplain Mapping Program maps and 200-year flood plain maps that are or may be available from, or accepted by, the Department of Water Resources.

(vii)Maps of levee protection zones.

(viii)Areas subject to inundation in the event of the failure of project or nonproject levees or floodwalls.

(ix)Historical data on flooding, including locally prepared maps of areas that are subject to flooding, areas that are vulnerable to flooding after wildfires, and sites that have been repeatedly damaged by flooding.

(x)Existing and planned development in flood hazard zones, including structures, roads, utilities, and essential public facilities.

(xi)Local, state, and federal agencies with responsibility for flood protection, including special districts and local offices of emergency services.

(B)Establish a set of comprehensive goals, policies, and objectives based on the information identified pursuant to subparagraph (A), for the protection of the community from the unreasonable risks of flooding, including, but not limited to:

(i)Avoiding or minimizing the risks of flooding to new development.

(ii)Evaluating whether new development should be located in flood hazard zones, and identifying construction methods or other methods to minimize damage if new development is located in flood hazard zones.

(iii)Maintaining the structural and operational integrity of essential public facilities during flooding.

(iv)Locating, when feasible, new essential public facilities outside of flood hazard zones, including hospitals and health care facilities, emergency shelters, fire stations, emergency command centers, and emergency communications facilities or identifying construction methods or other methods to minimize damage if these facilities are located in flood hazard zones.

(v)Establishing cooperative working relationships among public agencies with responsibility for flood protection.

(C)Establish a set of feasible implementation measures designed to carry out the goals, policies, and objectives established pursuant to subparagraph (B).

(3)Upon the next revision of the housing element on or after January 1, 2014, the safety element shall be reviewed and updated as necessary to address the risk of fire for land classified as state responsibility areas, as defined in Section 4102 of the Public Resources Code, and land classified as very high fire hazard severity zones, as defined in Section 51177. This review shall consider the advice included in the Office of Planning and Research’s most recent publication of “Fire Hazard Planning, General Plan Technical Advice Series” and shall also include all of the following:

(A)Information regarding fire hazards, including, but not limited to, all of the following:

(i)Fire hazard severity zone maps available from the Department of Forestry and Fire Protection.

(ii)Any historical data on wildfires available from local agencies or a reference to where the data can be found.

(iii)Information about wildfire hazard areas that may be available from the United States Geological Survey.

(iv)General location and distribution of existing and planned uses of land in very high fire hazard severity zones and in state responsibility areas, including structures, roads, utilities, and essential public facilities. The location and distribution of planned uses of land shall not require defensible space compliance measures required by state law or local ordinance to occur on publicly owned lands or open space designations of homeowner associations.

(v)Local, state, and federal agencies with responsibility for fire protection, including special districts and local offices of emergency services.

(B)A set of goals, policies, and objectives based on the information identified pursuant to subparagraph (A) for the protection of the community from the unreasonable risk of wildfire.

(C)A set of feasible implementation measures designed to carry out the goals, policies, and objectives based on the information identified pursuant to subparagraph (B) including, but not limited to, all of the following:

(i)Avoiding or minimizing the wildfire hazards associated with new uses of land.

(ii)Locating, when feasible, new essential public facilities outside of high fire risk areas, including, but not limited to, hospitals and health care facilities, emergency shelters, emergency command centers, and emergency communications facilities, or identifying construction methods or other methods to minimize damage if these facilities are located in a state responsibility area or very high fire hazard severity zone.

(iii)Designing adequate infrastructure if a new development is located in a state responsibility area or in a very high fire hazard severity zone, including safe access for emergency response vehicles, visible street signs, and water supplies for structural fire suppression.

(iv)Working cooperatively with public agencies with responsibility for fire protection.

(D)If a city or county has adopted a fire safety plan or document separate from the general plan, an attachment of, or reference to, a city or county’s adopted fire safety plan or document that fulfills commensurate goals and objectives and contains information required pursuant to this paragraph.

(4)Upon the next revision of a local hazard mitigation plan, adopted in accordance with the federal Disaster Mitigation Act of 2000 (Public Law 106-390), on or after January 1, 2017, or, if a local jurisdiction has not adopted a local hazard mitigation plan, beginning on or before January 1, 2022, the safety element shall be reviewed and updated as necessary to address climate adaptation and resiliency strategies applicable to the city or county. This review shall consider advice provided in the Office of Planning and Research’s General Plan Guidelines and shall include all of the following:

(A)(i)A vulnerability assessment that identifies the risks that climate change poses to the local jurisdiction and the geographic areas at risk from climate change impacts, including, but not limited to, an assessment of how climate change may affect the risks addressed pursuant to paragraphs (2) and (3).

(ii)Information that may be available from federal, state, regional, and local agencies that will assist in developing the vulnerability assessment and the adaptation policies and strategies required pursuant to subparagraph (B), including, but not limited to, all of the following:

(I)Information from the Internet-based Cal-Adapt tool.

(II)Information from the most recent version of the California Adaptation Planning Guide.

(III)Information from local agencies on the types of assets, resources, and populations that will be sensitive to various climate change exposures.

(IV)Information from local agencies on their current ability to deal with the impacts of climate change.

(V)Historical data on natural events and hazards, including locally prepared maps of areas subject to previous risk, areas that are vulnerable, and sites that have been repeatedly damaged.

(VI)Existing and planned development in identified at-risk areas, including structures, roads, utilities, and essential public facilities.

(VII)Federal, state, regional, and local agencies with responsibility for the protection of public health and safety and the environment, including special districts and local offices of emergency services.

(B)A set of adaptation and resilience goals, policies, and objectives based on the information specified in subparagraph (A) for the protection of the community.

(C)A set of feasible implementation measures designed to carry out the goals, policies, and objectives identified pursuant to subparagraph (B) including, but not limited to, all of the following:

(i)Feasible methods to avoid or minimize climate change impacts associated with new uses of land.

(ii)The location, when feasible, of new essential public facilities outside of at-risk areas, including, but not limited to, hospitals and health care facilities, emergency shelters, emergency command centers, and emergency communications facilities, or identifying construction methods or other methods to minimize damage if these facilities are located in at-risk areas.

(iii)The designation of adequate and feasible infrastructure located in an at-risk area.

(iv)Guidelines for working cooperatively with relevant local, regional, state, and federal agencies.

(v)The identification of natural infrastructure that may be used in adaptation projects, where feasible. Where feasible, the plan shall use existing natural features and ecosystem processes, or the restoration of natural features and ecosystem processes, when developing alternatives for consideration. For the purposes of this clause, “natural infrastructure” means the preservation or restoration of ecological systems, or utilization of engineered systems that use ecological processes, to increase resiliency to climate change, manage other environmental hazards, or both. This may include, but is not limited to, flood plain and wetlands restoration or preservation, combining levees with restored natural systems to reduce flood risk, and urban tree planting to mitigate high heat days.

(D)(i)If a city or county has adopted the local hazard mitigation plan, or other climate adaptation plan or document that fulfills commensurate goals and objectives and contains the information required pursuant to this paragraph, separate from the general plan, an attachment of, or reference to, the local hazard mitigation plan or other climate adaptation plan or document.

(ii)Cities or counties that have an adopted hazard mitigation plan, or other climate adaptation plan or document that substantially complies with this section, or have substantially equivalent provisions to this subdivision in their general plans, may use that information in the safety element to comply with this subdivision, and shall summarize and incorporate by reference into the safety element the other general plan provisions, climate adaptation plan or document, specifically showing how each requirement of this subdivision has been met.

(5)(A)After the initial revision of the safety element pursuant to paragraphs (2), (3), and (4), the planning agency shall review and, if necessary, revise the safety element upon each revision of the housing element or local hazard mitigation plan, but not less than once every eight years, to identify new information relating to flood and fire hazards and climate adaptation and resiliency strategies applicable to the city or county that was not available during the previous revision of the safety element.

(B)If a city or county has adopted a local hazard mitigation plan or other document that fulfills the commensurate goals and objectives of, and contains the information required pursuant to, paragraphs (2), (3), and (4), and the local hazard mitigation plan or other document has been updated within the time period required pursuant to subparagraph (A), the city or county may comply with subparagraph (A) by attaching or referring to the local hazard mitigation plan or other document in the safety element.

(6)Cities and counties that have flood plain management ordinances that have been approved by FEMA that substantially comply with this section, or have substantially equivalent provisions to this subdivision in their general plans, may use that information in the safety element to comply with this subdivision, and shall summarize and incorporate by reference into the safety element the other general plan provisions or the flood plain ordinance, specifically showing how each requirement of this subdivision has been met.

(7)Prior to the periodic review of its general plan and prior to preparing or revising its safety element, each city and county shall consult the California Geological Survey of the Department of Conservation, the Central Valley Flood Protection Board, if the city or county is located within the boundaries of the Sacramento and San Joaquin Drainage District, as set forth in Section 8501 of the Water Code, and the Office of Emergency Services for the purpose of including information known by and available to the department, the agency, and the board required by this subdivision.

(8)To the extent that a county’s safety element is sufficiently detailed and contains appropriate policies and programs for adoption by a city, a city may adopt that portion of the county’s safety element that pertains to the city’s planning area in satisfaction of the requirement imposed by this subdivision.

(h)(1)An environmental justice element, or related goals, policies, and objectives integrated in other elements, that identifies disadvantaged communities within the area covered by the general plan of the city, county, or city and county, if the city, county, or city and county has a disadvantaged community. The environmental justice element, or related environmental justice goals, policies, and objectives integrated in other elements, shall do all of the following:

(A)Identify objectives and policies to reduce the unique or compounded health risks in disadvantaged communities by means that include, but are not limited to, the reduction of pollution exposure, including the improvement of air quality, and the promotion of public facilities, food access, safe and sanitary homes, and physical activity.

(B)Identify objectives and policies to promote civil engagement in the public decisionmaking process.

(C)Identify objectives and policies that prioritize improvements and programs that address the needs of disadvantaged communities.

(2)A city, county, or city and county subject to this subdivision shall adopt or review the environmental justice element, or the environmental justice goals, policies, and objectives in other elements, upon the adoption or next revision of two or more elements concurrently on or after January 1, 2018.

(3)By adding this subdivision, the Legislature does not intend to require a city, county, or city and county to take any action prohibited by the United States Constitution or the California Constitution.

(4)For purposes of this subdivision, the following terms shall apply:

(A)“Disadvantaged communities” means an area identified by the California Environmental Protection Agency pursuant to Section 39711 of the Health and Safety Code or an area that is a low-income area that is disproportionately affected by environmental pollution and other hazards that can lead to negative health effects, exposure, or environmental degradation.

(B)“Public facilities” includes public improvements, public services, and community amenities, as defined in subdivision (d) of Section 66000.

(C)“Low-income area” means an area with household incomes at or below 80 percent of the statewide median income or with household incomes at or below the threshold designated as low income by the Department of Housing and Community Development’s list of state income limits adopted pursuant to Section 50093 of the Health and Safety Code.