Bill Commons

CA AB 834

dead

Personal Income Tax Law: deduction: teachers.

California · 2025-2026 Regular Session · lower

Quick answers

Did CA AB 834 pass?

No. CA AB 834 did not pass — it was defeated or died in the legislative process (2026-02-02). Latest recorded action (2026-02-02): From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

What is CA AB 834 about?

The Personal Income Tax Law, in general conformity with federal tax law, allows various deductions from gross income in calculating adjusted gross income. The Personal Income Tax Law generally applies the federal definition of adjusted gross income, but excepts the deduction allowed for certain expenses of elementary and secondary school teachers. This bill would conform with federal law for purposes of the deduction allowed for certain expenses of elementary and secondary school teachers for taxable years beginning on or after January 1, 2026, and before January 1, 2031. Existing law requires any bill authorizing a new tax expenditure, as defined, to include tax credits, deductions, exclusions, or exemptions, to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements. This bill would include findings and collection requirements in compliance with this requirement. This bill would take effect immediately as a tax levy.

Who sponsors CA AB 834?

Hadwick is the primary sponsor of CA AB 834.

Description

The Personal Income Tax Law, in general conformity with federal tax law, allows various deductions from gross income in calculating adjusted gross income. The Personal Income Tax Law generally applies the federal definition of adjusted gross income, but excepts the deduction allowed for certain expenses of elementary and secondary school teachers. This bill would conform with federal law for purposes of the deduction allowed for certain expenses of elementary and secondary school teachers for taxable years beginning on or after January 1, 2026, and before January 1, 2031. Existing law requires any bill authorizing a new tax expenditure, as defined, to include tax credits, deductions, exclusions, or exemptions, to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements. This bill would include findings and collection requirements in compliance with this requirement. This bill would take effect immediately as a tax levy.

Introduced
2025-03-24
Latest action
2026-02-02 — From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
Bill type
bill
Last updated
—

Subjects

Sponsors

  • Hadwickauthor

Committees

Not provided by source.

Action timeline

  1. 2025-02-19

    Read first time. To print.

    reading-1

  2. 2025-02-20

    From printer. May be heard in committee March 22.

  3. 2025-03-24

    Referred to Com. on REV. & TAX.

    referral-committee

  4. 2025-03-24

    From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.

    amendment-introduction,amendment-passage,committee-passage,reading-1,reading-2,referral-committee

  5. 2025-03-25

    Re-referred to Com. on REV. & TAX.

    referral-committee

  6. 2025-04-07

    In committee: Set, first hearing. Referred to REV. & TAX. suspense file.

    referral-committee

  7. 2025-05-05

    In committee: Set, second hearing. Held under submission.

  8. 2026-01-31

    Died pursuant to Art. IV, Sec. 10(c) of the Constitution.

    failure

  9. 2026-02-02

    From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

    committee-passage,failure

Versions

Documents

Votes

Not provided by source.

Related bills

No related bills recorded for this bill.

Official source

http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260AB834

Attribution

Data from openstates_bulk_csv, retrieved 2026-07-24T01:34:27.960412Z

Inspect retained evidence for changes recorded after evidence tracking began:

Source and document changesStatus and relationship changes

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