CA SB 267

dead

Personal income tax: credit: qualified teacher: school supplies.

California · 2025-2026 Regular Session · upper

Description

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.

Introduced: 2025-02-03
Status date: —
Latest action: 2026-02-02 — Returned to Secretary of Senate pursuant to Joint Rule 56.
Bill type: bill
Last updated: —

Subjects

Committees

Not provided by source.

Action timeline

2025-02-03
Introduced. Read first time. To Com. on RLS. for assignment. To print.
introduction,reading-1,referral-committee
2025-02-04
From printer. May be acted upon on or after March 6.
2025-02-14
Referred to Com. on REV. & TAX.
referral-committee
2025-03-10
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
amendment-passage,committee-passage,reading-1,reading-2,referral-committee
2025-03-18
Set for hearing May 14.
2025-05-07
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
amendment-passage,committee-passage,reading-1,reading-2,referral-committee
2025-05-14
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.
committee-passage,committee-passage-favorable,referral-committee
2025-05-15
Set for hearing May 19.
2025-05-19
May 19 hearing: Placed on APPR. suspense file.
2025-05-20
Set for hearing May 23.
2025-05-23
May 23 hearing: Held in committee and under submission.
2026-02-02
Returned to Secretary of Senate pursuant to Joint Rule 56.
failure

Versions

02/03/25 - Introduced — 2025-02-03Compare
03/10/25 - Amended Senate — 2025-03-10Compare
05/07/25 - Amended Senate — 2025-05-07Compare
SB267Compare
(document, no version)Compare

Documents

Votes

Do pass, but first be re-referred to the Committee on [Appropriations]
2025-05-14 · pass · 5-0
Member-level votes (5)
- Grayson: yes
- Ashby: yes
- Valladares: yes
- McNerney: yes
- Umberg: yes
Placed on suspense file
2025-05-19 · pass · 5-0
Member-level votes (7)
- Wahab: yes
- Grayson: yes
- Caballero: yes
- Seyarto: yes
- Richardson: yes
- Cabaldon: other
- Dahle: other

Related bills

No related bills recorded for this bill.

Official source

http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260SB267

Attribution

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

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