Assembly BillFailedRevenue and Taxation
AB 834: Personal Income Tax Law: deduction: teachers.
What AB 834 does, verified February 3, 2026
The bill aims to conform California's tax law with federal law for the deduction allowed for certain expenses of elementary and secondary school teachers. This change would allow teachers to deduct their expenses from their gross income, starting from January 1, 2026. The bill includes specific goals, purposes, and objectives for the tax credit, as well as data collection requirements to ensure its effectiveness. The tax levy would take effect immediately, allowing teachers to claim the deduction starting in 2026.
Bill journey
✓IntroducedComplete
2In CommitteeCurrent
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: From committee: Filed with the Chief Clerk pursuant to Joint Rule 56. (2026-02-02)Alert me
Author and sponsors
Full contact details, staff, and committees with Connect, $16/moUnlockRecent actions9 total · showing 5
| Feb. 02, 2026 | From committee: Filed with the Chief Clerk pursuant to Joint Rule 56. |
| Jan. 31, 2026 | Died pursuant to Art. IV, Sec. 10(c) of the Constitution. |
| May. 05, 2025 | In committee: Set, second hearing. Held under submission. |
| Apr. 07, 2025 | In committee: Set, first hearing. Referred to REV. & TAX. suspense file. |
| Mar. 25, 2025 | Re-referred to Com. on REV. & TAX. |
Latest bill textAmended version, March 24, 2025 · 538 words
| Amended IN Assembly March 24, 2025 |
CALIFORNIA LEGISLATURE— 2025–2026 REGULAR SESSION
Assembly Bill
No. 834
| Introduced by Assembly Member Hadwick |
February 19, 2025 |
An act relating to taxation. to amend Section 17072 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.
LEGISLATIVE COUNSEL'S DIGEST
AB 834, as amended, Hadwick. Personal Income Tax Law: credits: deduction: teachers.
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.
The people of the State of California do enact as follows:
SECTION 1.
Section 17072 of the Revenue and Taxation Code is amended to read:17072.
(a) Section 62 of the Internal Revenue Code, relating to adjusted gross income defined, shall apply, except as otherwise provided.(b) Section For taxable years beginning before January 1, 2026, and on or after January 1, 2031, Section 62(a)(2)(D) of the Internal Revenue Code, relating to certain expenses of elementary and secondary school teachers, shall not apply.
(c) Section 62(a)(21) of the Internal Revenue Code, relating to attorneys fees relating to awards to whistleblowers, shall not apply.
SEC. 2.
For purposes of complying with Section 41 of the Revenue and Taxation Code, with respect to the deduction from gross income in computing adjusted gross income allowed by the amendment to Section 17072 of the Revenue and Taxation Code made by this act, the Legislature finds and declares the following:(a) The specific purpose of the deduction is to achieve conformity with federal law and support teachers that incur the costs of classroom supplies, materials, and professional development, which benefit students.
(b) To the extent that data is available to be collected, the Franchise Tax Board shall collect the number of taxpayers claiming the deduction, the average amount of the deduction claimed by taxpayers, and descriptions of the expenses deducted to determine if the deduction is conforming with federal law, supporting teachers, and benefitting students.
SEC. 3.
This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.It is the intent of the Legislature to enact legislation that would allow a credit against the personal income taxes of teachers.
Text of AB 834 as amended, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions