Bill Text: CA SB1214 | 2017-2018 | Regular Session | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Personal income taxes: deductions: qualified teacher: professional development expenses.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Engrossed - Dead) 2018-08-16 - August 16 hearing: Held in committee and under submission. [SB1214 Detail]
Download: California-2017-SB1214-Introduced.html
Bill Title: Personal income taxes: deductions: qualified teacher: professional development expenses.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Engrossed - Dead) 2018-08-16 - August 16 hearing: Held in committee and under submission. [SB1214 Detail]
Download: California-2017-SB1214-Introduced.html
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 introduced, 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, and before January 1, 2024, 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 also would require the Legislature to review the deduction before January 1, 2024.
This bill would take effect immediately as a tax levy.
Digest Key
Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NOBill Text
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) 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, 2019, and before January 1, 2024, 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 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, and as of that date is repealed.
