The California Constitution limits the maximum amount of any ad valorem tax on real property to 1% of the full cash value of the property except for ad valorem taxes or special assessments that pay the interest and redemption charges on certain bonded indebtedness, including bonded indebtedness incurred by a school district, community college district, or county office of education for the construction, reconstruction, rehabilitation, or replacement of school facilities, including the furnishing and equipping of school facilities, or the acquisition or lease of real property for school facilities, approved by 55% of the voters if the proposition includes specified accountability requirements.

This bill would prohibit proceeds from the sale of bonds authorized and issued pursuant to the exception described above to be used to purchase instructional materials, as defined. portable electronic devices, including, but not limited to, laptop computers and tablet computers, that are not closely connected to classroom instruction, are assigned to individual pupils, or are permitted to leave the schoolsite for more than one schoolday, or to purchase basic or supplemental instructional materials.