Steve Choi
- Republican
- Senator
- District 37
Author
The Personal Income Tax Law allows various credits against the taxes imposed by that law. This bill would allow a credit against those taxes for taxable years beginning on or after January 1, 2026, and before January 1, 2031, in an amount equal to the unreimbursed amount paid or incurred by a qualified teacher during the taxable year for instructional materials and classroom supplies, as defined, not to exceed $250. The bill would define qualified teacher as a teacher in a public, charter, or private school offering instruction in kindergarten or any of grades 1 to 12, inclusive, for at least 900 hours during a school year. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill also would include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.
May 23 hearing: Held in committee and under submission.
Set for hearing May 23.
May 19 hearing: Placed on APPR. suspense file.
Set for hearing May 19.
From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 1081.) (May 14). Re-referred to Com. on APPR.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
Set for hearing May 14.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
From printer. May be acted upon on or after March 6.
Introduced. Read first time. To Com. on RLS. for assignment. To print.
| Bill Text Versions | Format |
|---|---|
| SB267 | HTML |
| 02/03/25 - Introduced | |
| 03/10/25 - Amended Senate | |
| 05/07/25 - Amended Senate |
| Document | Format |
|---|---|
| 05/09/25- Senate Revenue and Taxation | |
| 05/16/25- Senate Appropriations |
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