Electric vehicle charging stations: exempt entities: building standards.

Assembly Member Macedo's proposal to modify California's electric vehicle charging infrastructure requirements carves out specific exemptions for churches and nonprofit organizations, allowing these entities to operate charging stations without affecting their tax-exempt status or triggering mandatory installation requirements.

The legislation creates three primary changes to existing law. First, it exempts parking facilities owned or leased by churches and 501(c)(3) nonprofit organizations from mandatory building standards that require electric vehicle charging stations, except in designated employee parking areas. Second, it preserves these organizations' existing tax benefits and zoning designations when they install charging stations on their properties. Third, it establishes that any income generated from charging stations on exempt properties does not constitute unrelated business taxable income.

To measure the policy's outcomes, the Legislative Analyst's Office must submit a report by December 2030 documenting the number of organizations utilizing these exemptions and installing charging stations. The bill specifies that local agencies will not receive state reimbursement for any resulting reductions in property tax or sales and use tax revenues. The Franchise Tax Board must provide relevant data to support the required analysis, with strict protections for taxpayer information maintained throughout the reporting process.