SB267 would allow California teachers to claim a tax credit for unreimbursed classroom supplies.

SB267 would permit qualified teachers in California to claim a tax credit for unreimbursed instructional materials and classroom supplies, up to $250 per taxable year. The bill defines "qualified teacher" as one who teaches in a public, charter, or private school for at least 900 hours during a school year. The credit can be carried over to future years if it exceeds the "net tax." The Franchise Tax Board must report annually on the number of taxpayers claiming the credit and the total amount allowed. The credit is set to expire on December 1, 2031.

SB267 would allow California teachers to claim a tax credit for unreimbursed classroom supplies.

SB267 would permit qualified teachers in California to claim a tax credit for unreimbursed instructional materials and classroom supplies, up to $250 per taxable year. The bill defines "qualified teacher" as one who teaches in a public, charter, or private school for at least 900 hours during a school year. The credit can be carried over to future years if it exceeds the "net tax." The Franchise Tax Board must report annually on the number of taxpayers claiming the credit and the total amount allowed. The credit is set to expire on December 1, 2031.