Personal income tax: credit: qualified teacher: school supplies.

Plain English Breakdown

The official source does not specify the exact requirements for instructional materials and classroom supplies beyond them being unreimbursed.

Tax Credit for Teachers Buying School Supplies

The bill allows teachers to get a tax credit of up to $250 each year from 2026 to 2030 if they buy school supplies and materials that are not paid for by the school.

What This Bill Does

• Creates a new tax credit for qualified teachers who spend money on unreimbursed instructional materials and classroom supplies.
• Limits the credit amount to $250 per year, starting from January 1, 2026, until December 31, 2030.
• Defines a 'qualified teacher' as someone teaching in public, charter, or private schools offering instruction in kindergarten through grade 12 for at least 900 hours during a school year.

Who It Names or Affects

• Teachers who buy supplies out of their own pocket

Terms To Know

Tax Credit

A reduction in the amount of tax a person has to pay.

Qualified Teacher

A teacher who meets certain requirements, like teaching for at least 900 hours in a school year in public, charter, or private schools offering instruction from kindergarten through grade 12.

Limits and Unknowns

• The bill only applies from January 1, 2026 to December 31, 2030.
• It is not clear how many teachers will qualify or use this credit.

Official Summary Text

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.

Current Bill Text

Download Bill PDF