California Revenue and Taxation Code

§ 73

RTC § 73 Effective Jan 1, 2026Div. 1 · Part 0.5 · Ch. 3

Statute text

(a)Pursuant to the authority granted to the Legislature pursuant to paragraph (1) of subdivision (c) of Section 2 of Article XIIIA of the California Constitution, the term “newly constructed,” as used in subdivision (a) of Section 2 of Article XIIIA of the California Constitution, does not include the construction or addition of any active solar energy system, as defined in subdivision (b).

(b)(1) “Active solar energy system” means a system that, upon completion of the construction of a system as part of a new property or the addition of a system to an existing property, uses solar devices, which are thermally isolated from living space or any other area where the energy is used, to provide for the collection, storage, or distribution of solar energy.

(2)“Active solar energy system” does not include solar swimming pool heaters or hot tub heaters.

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Legislative history

Amended by Stats. 2025, Ch. 328, Sec. 1.5. (SB 710) Effective January 1, 2026. Section inapplicable after the 2025-26 fiscal year as provided in subd. (g). Inoperative January 1, 2027, by its own provisions.