Today's Law As Amended

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AB-586 Personal income taxes: deductions: qualified teacher: professional development expenses. (2017-2018)



SEC. 2.SECTION 1.

 Section 17072 of the Revenue and Taxation Code is amended to read:

17072.
 (a) Section 62 of the Internal Revenue Code, relating to adjusted gross income defined, shall apply, except as otherwise provided.
(b) Section 62(a)(2)(D) of the Internal Revenue Code, relating to certain expenses of elementary and secondary school teachers, shall not apply.
(c) Section 62(a)(21) of the Internal Revenue Code, relating to attorneys fees relating to awards to whistleblowers, shall not apply.
(d) Section 62(a) of the Internal Revenue Code is modified to provide that the deduction under Section 17208 shall be allowed in determining adjusted gross income.

SEC. 2.

 Section 17208 is added to the Revenue and Taxation Code, to read:

17208.
 (a) (1) For each taxable year beginning on or after January 1, 2018, and before January 1, 2023, there shall be allowed as a deduction an amount equal to the amount paid or incurred, not to exceed two thousand five hundred dollars ($2,500), for teacher professional development expenses by a qualified taxpayer during the taxable year.
(2) A deduction pursuant to this section may be allowed in the aggregate for no more than three taxable years.
(b) For purposes of this section:
(1) “Qualified taxpayer” means a taxpayer who meets all of the following requirements:
(A) Completed a teacher preparation program or fulfilled the requirements of the early completion option described in Section 44468 of the Education Code and is in possession of a preliminary general education (multiple or single subject) teaching credential or a preliminary special education teaching credential.
(B) Enrolled in a program, approved by the Commission on Teacher Credentialing, in order to earn a general education clear credential or an education specialist instruction clear credential.
(C) Is not otherwise reimbursed for the teacher professional development expenses.
(2) “Teacher professional development expenses” means enrollment fees associated with the completion of a second tier teaching credential program, including, but not limited to, general education induction, general education clear, and clear education specialist induction, approved by the Commission on Teacher Credentialing.
(c) A deduction shall not be allowed under any other provision of this article for any amount paid or incurred for expenses allowed pursuant to subdivision (a).
(d) (1) The Franchise Tax Board may issue regulations necessary or appropriate to carry out the purposes of this section.
(2) The Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code) shall not apply to any rule, standard, criterion, guideline, procedure, determination, or notice established or issued by the Franchise Tax Board pursuant to this section.
(e) This section shall remain in effect only until December 1, 2023, and as of that date is repealed.
SEC. 3.
 The Legislature shall review the deduction described in Section 17208 of the Revenue and Taxation Code before January 1, 2023.
SEC. 4.
 This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.