Personal Income Tax Law: deduction: teachers.
- Allows California teachers to deduct classroom supplies and professional development expenses from state taxes.
- Aligns state tax law with federal deductions for teachers from 2026 through 2030.
- Requires the Franchise Tax Board to track deduction claims and evaluate their benefit to students.
- Takes effect immediately to support teachers who pay out-of-pocket for classroom materials.
Assembly Member Hadwick's proposal to align California's tax treatment of teacher expenses with federal standards would allow elementary and secondary school teachers to deduct certain classroom and professional development costs from their state taxes between 2026 and 2031. The measure modifies Section 17072 of the Revenue and Taxation Code, which currently excludes these educator expense deductions despite broader conformity with federal adjusted gross income calculations.
The bill requires the Franchise Tax Board to track the number of teachers claiming the deduction, average deduction amounts, and types of expenses claimed. According to the legislative findings, this data collection aims to verify that the deduction aligns with federal requirements while supporting teachers who purchase classroom materials. The measure maintains California's existing non-conformity with federal deductions for whistleblower attorney fees.
As a tax levy, the legislation would take effect immediately upon enactment, though the actual deductions would not begin until the 2026 tax year. The five-year authorization period provides an opportunity to evaluate usage patterns and impacts before the provision's scheduled sunset in 2031.
 Sharon Quirk-SilvaD Assemblymember | Committee Member |  Not Contacted | |
 Mike GipsonD Assemblymember | Committee Member | Not Contacted | |
 Tina McKinnorD Assemblymember | Committee Member | Not Contacted | |
 Jasmeet BainsD Assemblymember | Committee Member | Not Contacted | |
 Tri TaR Assemblymember | Committee Member | Not Contacted |
Email the authors or create an email template to send to all relevant legislators.
Introduced By
- Allows California teachers to deduct classroom supplies and professional development expenses from state taxes.
- Aligns state tax law with federal deductions for teachers from 2026 through 2030.
- Requires the Franchise Tax Board to track deduction claims and evaluate their benefit to students.
- Takes effect immediately to support teachers who pay out-of-pocket for classroom materials.
Email the authors or create an email template to send to all relevant legislators.
Introduced By
Assembly Member Hadwick's proposal to align California's tax treatment of teacher expenses with federal standards would allow elementary and secondary school teachers to deduct certain classroom and professional development costs from their state taxes between 2026 and 2031. The measure modifies Section 17072 of the Revenue and Taxation Code, which currently excludes these educator expense deductions despite broader conformity with federal adjusted gross income calculations.
The bill requires the Franchise Tax Board to track the number of teachers claiming the deduction, average deduction amounts, and types of expenses claimed. According to the legislative findings, this data collection aims to verify that the deduction aligns with federal requirements while supporting teachers who purchase classroom materials. The measure maintains California's existing non-conformity with federal deductions for whistleblower attorney fees.
As a tax levy, the legislation would take effect immediately upon enactment, though the actual deductions would not begin until the 2026 tax year. The five-year authorization period provides an opportunity to evaluate usage patterns and impacts before the provision's scheduled sunset in 2031.
Sharon Quirk-SilvaD Assemblymember | Committee Member | Not Contacted | |
Mike GipsonD Assemblymember | Committee Member | Not Contacted | |
Tina McKinnorD Assemblymember | Committee Member | Not Contacted | |
Jasmeet BainsD Assemblymember | Committee Member | Not Contacted | |
Tri TaR Assemblymember | Committee Member | Not Contacted |