California Retail Security Tax Credit incentivizes retail establishments to install security systems to protect employees and deter theft.
California AB976 introduces the Retail Security Tax Credit to encourage retail businesses to invest in security measures. Eligible businesses must operate in disadvantaged communities, have annual gross receipts of up to $5 million, and employ 25 or fewer full-time equivalent employees. The credit covers expenses for security cameras, locking or hardening measures, lighting, access control systems, and alarm systems, provided they are at least $4,000. Businesses must apply for a credit reservation by February 1, 2026, for the 2026 taxable year.
Included in complete analysis
- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.