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Updated:   2026-02-04

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Measure
Authors Hadwick  
Subject Personal Income Tax Law: deduction: teachers.
Relating To relating to taxation, to take effect immediately, tax levy.
Title An act to amend Section 17072 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.
Last Action Dt 2025-03-24
State Amended Assembly
Status Died
Flags
Vote Req Approp Fiscal Cmte Local Prog Subs Chgs Urgency Tax Levy Active?
Majority No Yes No None Yes Yes Y
i
Leginfo Link  
Bill Actions
2026-02-02     From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
2026-01-31     Died pursuant to Art. IV, Sec. 10(c) of the Constitution.
2025-05-05     In committee: Set, second hearing. Held under submission.
2025-04-07     In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
2025-03-25     Re-referred to Com. on REV. & TAX.
2025-03-24     Referred to Com. on REV. & TAX.
2025-03-24     From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
2025-02-20     From printer. May be heard in committee March 22.
2025-02-19     Read first time. To print.
Versions
Amended Assembly     2025-03-24
Introduced     2025-02-19
Analyses TBD
Latest Text Bill Full Text
Latest Text Digest

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.