California bills · 2025-2026 Regular Session
California SB 267
Personal income tax: credit: qualified teacher: school supplies.
- Introduced
- In committee
- Passed Senate
- Passed House
- To Governor
- Became law
Sponsors
- Choi (Republican)
Cosponsors (11)
- Ochoa Bogh (Republican)
- Alvarado-Gil (Republican)
- Ashby (Democratic)
- Dahle (Republican)
- Grove (Republican)
- Jones (Republican)
- McNerney (Democratic)
- Rubio
- Seyarto (Republican)
- Valladares (Republican)
- Macedo (Republican)
Summary
Official abstract published by the California legislature· summary
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 taxable 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, 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.
Text versions
- 05/07/25 - Amended Senate· May 7, 2025
- 03/10/25 - Amended Senate· Mar 10, 2025
- 02/03/25 - Introduced· Feb 3, 2025
- SB267
Roll-call votes
State vote data last updated Oct 15, 2026, 4:19 PM.
| Date | Vote | Result | Your legislators |
|---|---|---|---|
| May 19, 2025 Senate | Placed on suspense file | pass | Set your home in California to see |
| May 14, 2025 Senate | Do pass, but first be re-referred to the Committee on [Appropriations] | pass | Set your home in California to see |
Actions
- Feb 2, 2026 · Senate
Returned to Secretary of Senate pursuant to Joint Rule 56. - May 23, 2025 · Senate
May 23 hearing: Held in committee and under submission. - May 20, 2025 · Senate
Set for hearing May 23. - May 19, 2025 · Senate
May 19 hearing: Placed on APPR. suspense file. - May 15, 2025 · Senate
Set for hearing May 19. - May 14, 2025 · Senate
From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 1081.) (May 14). Re-referred to Com. on APPR. - May 7, 2025 · Senate
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX. - Mar 18, 2025 · Senate
Set for hearing May 14. - Mar 10, 2025 · Senate
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX. - Feb 14, 2025 · Senate
Referred to Com. on REV. & TAX. - Feb 4, 2025 · Senate
From printer. May be acted upon on or after March 6. - Feb 3, 2025 · Senate
Introduced. Read first time. To Com. on RLS. for assignment. To print.