CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 348Introduced by Assembly Member Choi(Coauthor: Assembly Member Flora)February 04, 2019 An act to add Section 17055.2 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTAB 348, as introduced, 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 beginning on or after January 1, 2020, in an amount equal to the amount paid or incurred by a qualified teacher during the taxable year for instructional materials and classroom supplies, as defined, not to exceed $200. 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.This bill would take effect immediately as a tax levy.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO Bill TextThe 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 each taxable year beginning on or after January 1, 2020, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to the amount paid or incurred by a qualified teacher during the taxable year for instructional materials and classroom supplies, not to exceed two hundred dollars ($200).(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.(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) It is the inte
CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 348Introduced by Assembly Member Choi(Coauthor: Assembly Member Flora)February 04, 2019 An act to add Section 17055.2 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTAB 348, as introduced, 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 beginning on or after January 1, 2020, in an amount equal to the amount paid or incurred by a qualified teacher during the taxable year for instructional materials and classroom supplies, as defined, not to exceed $200. 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.This bill would take effect immediately as a tax levy.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO
CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION
Assembly Bill No. 348
Introduced by Assembly Member Choi(Coauthor: Assembly Member Flora)February 04, 2019
Introduced by Assembly Member Choi(Coauthor: Assembly Member Flora)
February 04, 2019
An act to add Section 17055.2 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
AB 348, as introduced, 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 beginning on or after January 1, 2020, in an amount equal to the amount paid or incurred by a qualified teacher during the taxable year for instructional materials and classroom supplies, as defined, not to exceed $200. 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.This bill would take effect immediately as a tax levy.
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 beginning on or after January 1, 2020, in an amount equal to the amount paid or incurred by a qualified teacher during the taxable year for instructional materials and classroom supplies, as defined, not to exceed $200. 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.
This bill would take effect immediately as a tax levy.
## Digest Key
## Bill Text
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 each taxable year beginning on or after January 1, 2020, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to the amount paid or incurred by a qualified teacher during the taxable year for instructional materials and classroom supplies, not to exceed two hundred dollars ($200).(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.(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) It is the inte
The people of the State of California do enact as follows:
## 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 each taxable year beginning on or after January 1, 2020, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to the amount paid or incurred by a qualified teacher during the taxable year for instructional materials and classroom supplies, not to exceed two hundred dollars ($200).(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.(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) It is the inte
SECTION 1. Section 17055.2 is added to the Revenue and Taxation Code, to read:
### SECTION 1.
17055.2. (a) For each taxable year beginning on or after January 1, 2020, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to the amount paid or incurred by a qualified teacher during the taxable year for instructional materials and classroom supplies, not to exceed two hundred dollars ($200).(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.(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) It is the inte
17055.2. (a) For each taxable year beginning on or after January 1, 2020, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to the amount paid or incurred by a qualified teacher during the taxable year for instructional materials and classroom supplies, not to exceed two hundred dollars ($200).(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.(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) It is the inte
17055.2. (a) For each taxable year beginning on or after January 1, 2020, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to the amount paid or incurred by a qualified teacher during the taxable year for instructional materials and classroom supplies, not to exceed two hundred dollars ($200).(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.(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) It is the inte
17055.2. (a) For each taxable year beginning on or after January 1, 2020, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to the amount paid or incurred by a qualified teacher during the taxable year for instructional materials and classroom supplies, not to exceed two hundred dollars ($200).
(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.
(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) It is the inte