Skip to main content
Independent and nonpartisan. SaveYourState is a civic information resource. It is not a government website and is not affiliated with any government agency, party, or campaign.

California · 2025–26 Regular Session · Senate Bill

SB 267: Personal income tax: credit: qualified teacher: school supplies.

Did not advance Official data

  1. Introduced
  2. In committee
  3. Passed one chamber
  4. Passed both chambers
  5. Enacted
  6. Did not advance

Last official action: ·Record last updated:

Plain-language summary

SB 267 is a senate bill introduced in the California Senate on February 3, 2025. According to its official title, it concerns: Personal income tax: credit: qualified teacher: school supplies. Primary sponsor: Steven Choi (R), Rosilicie Ochoa Bogh (R). It lists 10 additional sponsors. Most recent recorded action (February 2, 2026): Returned to Secretary of Senate pursuant to Joint Rule 56.

Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written

Official summary

Legislative Counsel’s Digest (official, as of the latest version). Written by nonpartisan legislative staff; reproduced verbatim.

The Personal Income Tax Law allows various credits against the taxes imposed by that law.

This bill would allow a credit against those taxes for taxable years beginning on or after January 1, 2026, and before January 1, 2031, in an amount equal to the unreimbursed amount paid or incurred by a qualified teacher during the taxable year for instructional materials and classroom supplies, as defined, not to exceed $250. The bill would define qualified teacher as a teacher in a public, charter, or private school offering instruction in kindergarten or any of grades 1 to 12, inclusive, for at least 900 hours during a school year.

Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements.

This bill also would include additional information required for any bill authorizing a new tax expenditure.

This bill would take effect immediately as a tax levy.

Sponsors

Sponsors by party (alphabetical): Democratic 3 · Republican 9

NameRolePartyChamberDistrict
Steven ChoiPrimary sponsorRepublicanSenate37
Rosilicie Ochoa BoghPrimary sponsorRepublicanSenate19
Marie Alvarado-GilCo-sponsorRepublicanSenate4
Angelique AshbyCo-sponsorDemocraticSenate8
Megan DahleCo-sponsorRepublicanSenate1
Shannon GroveCo-sponsorRepublicanSenate12
Brian JonesCo-sponsorRepublicanSenate40
Alexandra MacedoCo-sponsorRepublicanAssembly33
Jerry McNerneyCo-sponsorDemocraticSenate5
Susan RubioCo-sponsorDemocraticSenate22
Kelly SeyartoCo-sponsorRepublicanSenate32
Suzette Martinez ValladaresCo-sponsorRepublicanSenate23

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

  1. Returned to Secretary of Senate pursuant to Joint Rule 56.
  2. May 23 hearing: Held in committee and under submission.
  3. Set for hearing May 23.
  4. May 19 hearing: Placed on APPR. suspense file.
  5. Set for hearing May 19.
  6. From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 1081.) (May 14). Re-referred to Com. on APPR.
  7. From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
  8. Set for hearing May 14.
  9. From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
  10. Referred to Com. on REV. & TAX.
  11. From printer. May be acted upon on or after March 6.
  12. Introduced. Read first time. To Com. on RLS. for assignment. To print.

Sources

  1. California Legislative Information — pubinfo database export
  2. Official bill page