17210.

 (a) On and after January 1, 2017, and before January 1, 2022, there shall be allowed as a deduction the amount paid or incurred by a taxpayer during the taxable year, not to exceed five hundred dollars ($500), for any of the following that is purchased and installed at a qualified residence located in this state:

(1) A security fence.

(2) A security alarm system.

(3) A security surveillance system.

(b) For purposes of this section, all of the following definitions shall apply:

(1) “Qualified residence” has the same meaning as set forth in Section 163(h)(4)(A) of the Internal Revenue Code, relating to qualified residence.

(2) “Security alarm system” means an assembly of equipment and devices arranged to signal the presence of a hazard requiring urgent attention and to which police are expected to respond that is installed, maintained, altered, sold on premises, monitored, serviced, or responded to by an alarm company operator licensed under the Alarm Company Act (Chapter 11.6 (commencing with Section 7590) of Division 3 of the Business and Professions Code) or an alarm agent registered under the Alarm Company Act (Chapter 11.6 (commencing with Section 7590) of Division 3 of the Business and Professions Code).

(3) “Security fence” means a barrier, railing, or other upright structure, made of any material, enclosing an area of ground to control or prevent unauthorized access to the front of the qualified residence. “Security fence” does not include a barrier, railing, or other upright structure enclosing an area of ground to control or prevent unauthorized access to the back of the qualified residence or to mark boundaries.

(4) “Security surveillance system” means an assembly of any combination of video, audio, or photographic recording devices installed for the purposes of surveillance or recording of activity occurring at the qualified residence.