| 1 | 1 | | CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Assembly Bill No. 250Introduced by Assembly Member ChoiJanuary 14, 2021 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 DIGESTAB 250, 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. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements.This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2022, and before January 1, 2027, 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 to mean a teacher in a public, charter, or private school offering instruction in kindergarten or any of grades 1 to 12, inclusive. The bill would require the Franchise Tax Board to submit a report to the Legislature on the amount of credits used by qualified teachers and would provide findings and declarations relating to the goals of this credit.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, 2022, and before January 1, 2027, 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) per taxable year.(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) If 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) Notwithstanding Section 19542, the Franchise Tax Board shall submit to the Legislature an annual report on the amount of credits used by qualified teachers. Any individually identifiable information collected pursuant to this subdivision that is used in the report shall be compiled in an aggregate or anonymized manner to preserve confidentiality.(2) A report to be submitted pursuant to paragraph (1) shall be submitted in compliance with Section 9795 of the Government Code.(e) For the purposes of complying with Section 41, the Legislature finds and declares that the goals of this credit are both of the following:(1) To provide relief to teachers until more permanent funding can be provided to furnish classrooms with the needed supplies to make the credit obsolete.(2) To provide a baseline to determine if education funding is reducing the need for qualified teachers to purchase instructional materials and classroom supplies pursuant to the annual report of the Franchise Tax Board submitted under subdivision (d).(f) This section shall remain in effect only until December 1, 2027, 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. |
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| 3 | 3 | | CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Assembly Bill No. 250Introduced by Assembly Member ChoiJanuary 14, 2021 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 DIGESTAB 250, 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. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements.This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2022, and before January 1, 2027, 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 to mean a teacher in a public, charter, or private school offering instruction in kindergarten or any of grades 1 to 12, inclusive. The bill would require the Franchise Tax Board to submit a report to the Legislature on the amount of credits used by qualified teachers and would provide findings and declarations relating to the goals of this credit.This bill would take effect immediately as a tax levy.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO |
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| 9 | 9 | | CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION |
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| 11 | 11 | | Assembly Bill |
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| 12 | 12 | | |
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| 13 | 13 | | No. 250 |
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| 15 | 15 | | Introduced by Assembly Member ChoiJanuary 14, 2021 |
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| 17 | 17 | | Introduced by Assembly Member Choi |
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| 18 | 18 | | January 14, 2021 |
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| 19 | 19 | | |
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| 20 | 20 | | An act to add and repeal Section 17055.2 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. |
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| 21 | 21 | | |
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| 22 | 22 | | LEGISLATIVE COUNSEL'S DIGEST |
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| 24 | 24 | | ## LEGISLATIVE COUNSEL'S DIGEST |
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| 25 | 25 | | |
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| 26 | 26 | | AB 250, as introduced, Choi. Personal income tax: credit: qualified teacher: school supplies. |
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| 27 | 27 | | |
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| 28 | 28 | | The Personal Income Tax Law allows various credits against the taxes imposed by that law. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements.This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2022, and before January 1, 2027, 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 to mean a teacher in a public, charter, or private school offering instruction in kindergarten or any of grades 1 to 12, inclusive. The bill would require the Franchise Tax Board to submit a report to the Legislature on the amount of credits used by qualified teachers and would provide findings and declarations relating to the goals of this credit.This bill would take effect immediately as a tax levy. |
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| 30 | 30 | | The Personal Income Tax Law allows various credits against the taxes imposed by that law. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. |
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| 32 | 32 | | This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2022, and before January 1, 2027, 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 to mean a teacher in a public, charter, or private school offering instruction in kindergarten or any of grades 1 to 12, inclusive. The bill would require the Franchise Tax Board to submit a report to the Legislature on the amount of credits used by qualified teachers and would provide findings and declarations relating to the goals of this credit. |
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| 33 | 33 | | |
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| 34 | 34 | | This bill would take effect immediately as a tax levy. |
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| 35 | 35 | | |
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| 36 | 36 | | ## Digest Key |
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| 37 | 37 | | |
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| 38 | 38 | | ## Bill Text |
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| 40 | 40 | | 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, 2022, and before January 1, 2027, 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) per taxable year.(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) If 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) Notwithstanding Section 19542, the Franchise Tax Board shall submit to the Legislature an annual report on the amount of credits used by qualified teachers. Any individually identifiable information collected pursuant to this subdivision that is used in the report shall be compiled in an aggregate or anonymized manner to preserve confidentiality.(2) A report to be submitted pursuant to paragraph (1) shall be submitted in compliance with Section 9795 of the Government Code.(e) For the purposes of complying with Section 41, the Legislature finds and declares that the goals of this credit are both of the following:(1) To provide relief to teachers until more permanent funding can be provided to furnish classrooms with the needed supplies to make the credit obsolete.(2) To provide a baseline to determine if education funding is reducing the need for qualified teachers to purchase instructional materials and classroom supplies pursuant to the annual report of the Franchise Tax Board submitted under subdivision (d).(f) This section shall remain in effect only until December 1, 2027, 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. |
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| 42 | 42 | | The people of the State of California do enact as follows: |
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| 44 | 44 | | ## The people of the State of California do enact as follows: |
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| 46 | 46 | | 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, 2022, and before January 1, 2027, 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) per taxable year.(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) If 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) Notwithstanding Section 19542, the Franchise Tax Board shall submit to the Legislature an annual report on the amount of credits used by qualified teachers. Any individually identifiable information collected pursuant to this subdivision that is used in the report shall be compiled in an aggregate or anonymized manner to preserve confidentiality.(2) A report to be submitted pursuant to paragraph (1) shall be submitted in compliance with Section 9795 of the Government Code.(e) For the purposes of complying with Section 41, the Legislature finds and declares that the goals of this credit are both of the following:(1) To provide relief to teachers until more permanent funding can be provided to furnish classrooms with the needed supplies to make the credit obsolete.(2) To provide a baseline to determine if education funding is reducing the need for qualified teachers to purchase instructional materials and classroom supplies pursuant to the annual report of the Franchise Tax Board submitted under subdivision (d).(f) This section shall remain in effect only until December 1, 2027, and as of that date is repealed. |
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| 48 | 48 | | SECTION 1. Section 17055.2 is added to the Revenue and Taxation Code, to read: |
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| 50 | 50 | | ### SECTION 1. |
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| 52 | 52 | | 17055.2. (a) For each taxable year beginning on or after January 1, 2022, and before January 1, 2027, 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) per taxable year.(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) If 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) Notwithstanding Section 19542, the Franchise Tax Board shall submit to the Legislature an annual report on the amount of credits used by qualified teachers. Any individually identifiable information collected pursuant to this subdivision that is used in the report shall be compiled in an aggregate or anonymized manner to preserve confidentiality.(2) A report to be submitted pursuant to paragraph (1) shall be submitted in compliance with Section 9795 of the Government Code.(e) For the purposes of complying with Section 41, the Legislature finds and declares that the goals of this credit are both of the following:(1) To provide relief to teachers until more permanent funding can be provided to furnish classrooms with the needed supplies to make the credit obsolete.(2) To provide a baseline to determine if education funding is reducing the need for qualified teachers to purchase instructional materials and classroom supplies pursuant to the annual report of the Franchise Tax Board submitted under subdivision (d).(f) This section shall remain in effect only until December 1, 2027, and as of that date is repealed. |
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| 54 | 54 | | 17055.2. (a) For each taxable year beginning on or after January 1, 2022, and before January 1, 2027, 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) per taxable year.(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) If 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) Notwithstanding Section 19542, the Franchise Tax Board shall submit to the Legislature an annual report on the amount of credits used by qualified teachers. Any individually identifiable information collected pursuant to this subdivision that is used in the report shall be compiled in an aggregate or anonymized manner to preserve confidentiality.(2) A report to be submitted pursuant to paragraph (1) shall be submitted in compliance with Section 9795 of the Government Code.(e) For the purposes of complying with Section 41, the Legislature finds and declares that the goals of this credit are both of the following:(1) To provide relief to teachers until more permanent funding can be provided to furnish classrooms with the needed supplies to make the credit obsolete.(2) To provide a baseline to determine if education funding is reducing the need for qualified teachers to purchase instructional materials and classroom supplies pursuant to the annual report of the Franchise Tax Board submitted under subdivision (d).(f) This section shall remain in effect only until December 1, 2027, and as of that date is repealed. |
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| 56 | 56 | | 17055.2. (a) For each taxable year beginning on or after January 1, 2022, and before January 1, 2027, 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) per taxable year.(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) If 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) Notwithstanding Section 19542, the Franchise Tax Board shall submit to the Legislature an annual report on the amount of credits used by qualified teachers. Any individually identifiable information collected pursuant to this subdivision that is used in the report shall be compiled in an aggregate or anonymized manner to preserve confidentiality.(2) A report to be submitted pursuant to paragraph (1) shall be submitted in compliance with Section 9795 of the Government Code.(e) For the purposes of complying with Section 41, the Legislature finds and declares that the goals of this credit are both of the following:(1) To provide relief to teachers until more permanent funding can be provided to furnish classrooms with the needed supplies to make the credit obsolete.(2) To provide a baseline to determine if education funding is reducing the need for qualified teachers to purchase instructional materials and classroom supplies pursuant to the annual report of the Franchise Tax Board submitted under subdivision (d).(f) This section shall remain in effect only until December 1, 2027, and as of that date is repealed. |
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| 60 | 60 | | 17055.2. (a) For each taxable year beginning on or after January 1, 2022, and before January 1, 2027, 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) per taxable year. |
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| 62 | 62 | | (b) For purposes of this section: |
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| 64 | 64 | | (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. |
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| 66 | 66 | | (B) Instructional materials and classroom supplies does not include nonathletic supplies for courses of instruction in health or physical education. |
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| 68 | 68 | | (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. |
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| 70 | 70 | | (c) If 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. |
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| 72 | 72 | | (d) (1) Notwithstanding Section 19542, the Franchise Tax Board shall submit to the Legislature an annual report on the amount of credits used by qualified teachers. Any individually identifiable information collected pursuant to this subdivision that is used in the report shall be compiled in an aggregate or anonymized manner to preserve confidentiality. |
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| 74 | 74 | | (2) A report to be submitted pursuant to paragraph (1) shall be submitted in compliance with Section 9795 of the Government Code. |
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| 76 | 76 | | (e) For the purposes of complying with Section 41, the Legislature finds and declares that the goals of this credit are both of the following: |
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| 78 | 78 | | (1) To provide relief to teachers until more permanent funding can be provided to furnish classrooms with the needed supplies to make the credit obsolete. |
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| 80 | 80 | | (2) To provide a baseline to determine if education funding is reducing the need for qualified teachers to purchase instructional materials and classroom supplies pursuant to the annual report of the Franchise Tax Board submitted under subdivision (d). |
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| 82 | 82 | | (f) This section shall remain in effect only until December 1, 2027, and as of that date is repealed. |
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| 84 | 84 | | 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. |
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| 86 | 86 | | 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. |
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| 88 | 88 | | 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. |
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| 90 | 90 | | ### SEC. 2. |
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