Bill > AB834

This bill amends the California Personal Income Tax Law to align with federal tax law regarding a tax deduction for elementary and secondary school teachers' expenses. Specifically, the bill temporarily allows teachers to deduct expenses for classroom supplies, materials, and professional development from their gross income for taxable years beginning on or after January 1, 2026, and before January 1, 2031. The legislation requires the Franchise Tax Board to collect data on the deduction, including the number of taxpayers claiming it, the average amount deducted, and descriptions of the expenses to assess whether the deduction is effectively supporting teachers and benefiting students. The bill aims to provide temporary tax relief for educators who often spend their own money on classroom resources, while also ensuring compliance with federal tax law and maintaining accountability through data collection. As a tax levy, the bill goes into immediate effect upon passage, underscoring the Legislature's commitment to supporting teachers by providing financial assistance for out-of-pocket classroom expenses.

Budget and Finance

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