Compare Versions


Bill PDF |Add To My Favorites | print page

SB-1214 Personal income taxes: deductions: qualified teacher: professional development expenses. (2017-2018)



Current Version: 06/18/18 - Amended Assembly

Compare Versions information image


SB1214:v95#DOCUMENT

Amended  IN  Assembly  June 18, 2018
Amended  IN  Senate  May 25, 2018
Amended  IN  Senate  May 09, 2018
Amended  IN  Senate  March 19, 2018

CALIFORNIA LEGISLATURE— 2017–2018 REGULAR SESSION

Senate Bill
No. 1214

Introduced by Senator Portantino

February 15, 2018

An act to amend Section 17072 of, and to add and repeal Section 17208 of, the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.


LEGISLATIVE COUNSEL'S DIGEST


SB 1214, as amended, Portantino. Personal income taxes: deductions: qualified teacher: professional development expenses.
The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various deductions from gross income in computing adjusted gross income under that law, including deductions for payments to individual retirement accounts, alimony payments, and interest on educational loans.
This bill, for each taxable year beginning on or after January 1, 2019, 2020, and before January 1, 2024, 2025, would allow as a deduction from gross income an amount equal to the amount paid or incurred, up to $2,500, for teacher professional development expenses by a qualified taxpayer during the taxable year for no more than 3 taxable years. The bill would provide that the deduction amount is $0 for each taxable year beginning on or after January 1, 2019, 2020, and before January 1, 2024, 2025, unless otherwise specified in any bill providing for appropriations related to the Budget Bill. The bill also would require the Legislature to review the deduction before January 1, 2024. 2025.
This bill would take effect immediately as a tax levy.
Vote: MAJORITY   Appropriation: NO   Fiscal Committee: YES   Local Program: NO  

The people of the State of California do enact as follows:


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) For each taxable year beginning on or after January 1, 2019, 2020, and before January 1, 2024, 2025, Section 62(a) of the Internal Revenue Code, relating to general rule, 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, 2019, 2020, and before January 1, 2024, 2025, subject to paragraph (2), 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) Unless otherwise specified in any bill providing for appropriations related to the Budget Bill, the deduction amount for each taxable year beginning on or after January 1, 2019, 2020, and before January 1, 2024, 2025, shall be zero dollars ($0).
(3) A deduction pursuant to this section may be allowed 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) “Second tier teaching credential program” means a teacher induction program that leads to a clear teaching credential.
(3) “Teacher professional development expenses” means enrollment fees associated with the completion of a second tier teaching credential program, 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, 2024, 2025, 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, 2024. 2025.

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.