Today's Law As Amended


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AB-1536 Teacher credentialing: Technology Education Credential “TEC” Program.(2017-2018)



As Amends the Law Today


SECTION 1.

 Article 11.5 (commencing with Section 44390) is added to Chapter 2 of Part 25 of Division 3 of Title 2 of the Education Code, to read:

Article  11.5. Technology Education Credential “TEC” Program
44390.
 For purposes of this article, the following terms shall have the following meanings:
(a) “Fund” means the Technology Education Credential “TEC” Fund.
(b) “Person” means an individual, partnership, corporation, limited liability company, association, or other group, however organized.
44390.1.
 (a) The Technology Education Credential “TEC” Fund is hereby created in the State Treasury to receive any monetary contributions made pursuant to this article. Notwithstanding Section 13340 of the Government Code, moneys in the fund shall be continuously appropriated without regard to fiscal year to the commission for the purposes of this article.
(b) (1) A person may make monetary contributions to the fund for purposes of this article.
(2) Monetary contributions to the fund shall be tax deductible pursuant to subdivision (d) of Section 17072 of, and Sections 17208 and 24343.9 of, the Revenue and Taxation Code.
(3) Neither Section 11005 of the Government Code nor any other law requiring approval by a state officer of monetary contributions shall apply to these monetary contributions.
44390.2.
 (a) The Technology Education Credential “TEC” Program is hereby established and shall be administered by the commission.
(b) The commission shall develop a streamlined teacher credentialing process for professionals from the technology industry, and other science, technology, engineering, and mathematics (STEM) professions, to become teachers.
(c) The moneys in the fund shall be used to provide grants to professionals from the technology industry and other STEM professions to become teachers through the streamlined process developed pursuant to subdivision (b).
(d) (1) No more than 5 percent of the moneys in the fund shall be used by the commission to administer this article.
(2) The commission may use an additional 5 percent of the moneys in the fund during the 2018 calendar year to develop the streamlined teacher credentialing process identified in subdivision (b) if the commission develops a work plan and designates a completion date for the development of the streamlined process, provides it to the State Treasurer, and posts it on the commission’s Internet Web site on or before April 1, 2018.

SEC. 2.

 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) For taxable years beginning on or after January 1, 2018, Section 62(a) of the Internal Revenue Code is modified to provide that the deduction allowed under Section 17208 shall be allowed in determining adjusted gross income.

SEC. 3.

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

17208.
 (a) For taxable years beginning on or after January 1, 2018, a deduction shall be allowed for an amount contributed by a taxpayer during the taxable year to the Technology Education Credential “TEC” Fund, established pursuant to Article 11.5 (commencing with Section 44390) of Chapter 2 of Part 25 of Division 3 of Title 2 of the Education Code.
(b) Any amount allowed as a deduction pursuant to this section shall not be allowed as a deduction for a charitable contribution.

SEC. 4.

 Section 24343.9 is added to the Revenue and Taxation Code, to read:

24343.9.
 (a) For taxable years beginning on or after January 1, 2018, a deduction shall be allowed for an amount contributed by a taxpayer during the taxable year to the Technology Education Credential “TEC” Fund, established pursuant to Article 11.5 (commencing with Section 44390) of Chapter 2 of Part 25 of Division 3 of Title 2 of the Education Code.
(b) Any amount allowed as a deduction pursuant to this section shall not be allowed as a deduction for a charitable contribution.