Senate BillFailedRevenue and Taxation
SB 267: Personal income tax: credit: qualified teacher: school supplies.
What SB 267 does, verified February 3, 2026
This bill would allow a tax credit to qualified teachers for unreimbursed expenses on instructional materials and classroom supplies. The credit would be equal to the unreimbursed amount paid or incurred during the taxable year, up to $250. To be considered a qualified teacher, the individual must have taught in a public, charter, or private school for at least 900 hours during a school year. The bill would take effect immediately as a tax levy, with specific goals, performance indicators, and data collection requirements.
Bill journey
✓IntroducedComplete
2In CommitteeCurrent
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: Returned to Secretary of Senate pursuant to Joint Rule 56. (2026-02-02)Alert me
Author and sponsors
Full contact details, staff, and committees with Connect, $16/moUnlockRecent actions13 total · showing 5
| Feb. 02, 2026 | Returned to Secretary of Senate pursuant to Joint Rule 56. |
| May. 23, 2025 | May 23 hearing: Held in committee and under submission. |
| May. 20, 2025 | Set for hearing May 23. |
| May. 19, 2025 | May 19 hearing: Placed on APPR. suspense file. |
| May. 15, 2025 | Set for hearing May 19. |
Latest bill textAmended version, May 7, 2025 · 676 words
| Amended IN Senate May 07, 2025 |
| Amended IN Senate March 10, 2025 |
CALIFORNIA LEGISLATURE— 2025–2026 REGULAR SESSION
Senate Bill
No. 267
| Introduced by Senators Choi and Ochoa Bogh (Coauthors: Senators Alvarado-Gil, Ashby, Dahle, Grove, Jones, McNerney, Rubio, Seyarto, and Valladares) (Coauthor: Assembly Member Macedo) |
February 03, 2025 |
An act to add and repeal Section 17055.2 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.
LEGISLATIVE COUNSEL'S DIGEST
SB 267, as amended, Choi. Personal income tax: credit: qualified teacher: school supplies.
The Personal Income Tax Law allows various credits against the taxes imposed by that law.
This bill would allow a credit against those taxes for each taxable year years beginning on or after January 1, 2026, and before January 1, 2031, in an amount equal to the unreimbursed amount paid or incurred by a qualified teacher during the taxable year for instructional materials and classroom supplies, as defined, not to exceed $250. The bill would define qualified teacher as a teacher in a public, charter, or private school offering instruction in kindergarten or any of grades 1 to 12, inclusive. inclusive, for at least 900 hours during a school year.
Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements.
This bill also would include additional information required for any bill authorizing a new tax expenditure.
This bill would take effect immediately as a tax levy.
The people of the State of California do enact as follows:
SECTION 1.
Section 17055.2 is added to the Revenue and Taxation Code, to read:17055.2.
(a) For(b) For purposes of this section:
(1) (A) “Instructional materials and classroom supplies” means books, supplies, computer equipment, including related software, services, and other equipment, and supplementary materials used in the classroom, that are not of a religious nature.
(B) “Instructional materials and classroom supplies” does not include nonathletic supplies for courses of instruction in health or physical education.
(2) “Qualified teacher” means a teacher in a public, charter, or private school offering instruction in kindergarten or any of grades 1 to 12, inclusive. inclusive, for at least 900 hours during a school year.
(c) In the case where the credit allowed by this section exceeds the “net tax,” the excess may be carried over to reduce the “net tax” in the following taxable year, and succeeding two years if necessary, until the credit is exhausted.
(d) (1) For the purposes of complying with Section 41, the Legislature finds and declares that the goals of this credit are both of the following:
(A) To provide relief to teachers until more permanent funding can be provided to furnish classrooms with the needed supplies to make the credit obsolete.
(B) To provide a baseline to determine if education funding is reducing the need for qualified teachers to purchase instructional materials and classroom supplies.
(2) (A) The Franchise Tax Board, no later than December 1, 2027, and annually thereafter, shall submit a report to the Legislature, in compliance with Section 9795 of the Government Code, detailing on the number of taxpayers allowed a credit pursuant to this section, and the total dollar amount of credits allowed.
(B) The disclosure requirements of this paragraph shall be treated as an exception to Section 19542.
(e) This section shall remain in effect only until December 1, 2031, and as of that date is repealed.
SEC. 2.
This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.Text of SB 267 as amended, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions