AB-834 • 2026

Personal Income Tax Law: deduction: teachers.

Education Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Hadwick
Last action: 2026-02-02
Official status: From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
Effective date: Not listed

Plain English Breakdown

The official source material does not provide specific details about which work-related expenses qualify for the deduction or mention any explicit goals, purposes, and objectives of the bill.

Teachers' Tax Deduction

AB-834 aligns the state's personal income tax deduction for teachers with federal law starting in January 2026 and ending December 2030.

What This Bill Does

Aligns the state's personal income tax deduction for teachers' expenses with federal tax laws from January 1, 2026 through December 31, 2030.

Who It Names or Affects

Teachers who have work-related expenses

Terms To Know

Tax Deduction: An amount that can be subtracted from a person's income before calculating how much tax they owe.

Limits and Unknowns

Does not specify which work-related expenses qualify for the deduction.
Only applies from January 1, 2026 through December 31, 2030.

Bill History

2026-02-02 California Legislative Information
From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
2026-01-31 California Legislative Information
Died pursuant to Art. IV, Sec. 10(c) of the Constitution.
2025-05-05 California Legislative Information
In committee: Set, second hearing. Held under submission.
2025-04-07 California Legislative Information
In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
2025-03-25 California Legislative Information
Re-referred to Com. on REV. & TAX.
2025-03-24 California Legislative Information
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
2025-03-24 California Legislative Information
Referred to Com. on REV. & TAX.
2025-02-20 California Legislative Information
From printer. May be heard in committee March 22.
2025-02-19 California Legislative Information
Read first time. To print.

Official Summary Text

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.

Current Bill Text

Read the full stored bill text

Download Bill PDF