AB 834: Personal Income Tax Law: deduction: teachers.
- Session Year: 2025-2026
- House: Assembly
Current Status:
In Progress
(2025-05-05: In committee: Set, second hearing. Held under submission.)
Introduced
First Committee Review
First Chamber
Second Committee Review
Second Chamber
Enacted
The Personal Income Tax Law allows various credits against the taxes imposed by that law. 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 state the intent of the Legislature to enact legislation that would allow a credit against those taxes for teachers. 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.
Discussed in Hearing
7MIN