Personal income tax: credits: qualified teachers.

The Personal Income Tax Law allows various credits against the tax imposed by that law. This bill would, for taxable years beginning on or after January 1, 2016, and before January 1, 2021, allow a credit against that tax for amounts paid or incurred by a qualified teacher, as defined, during the school year beginning immediately prior to the taxable year for instructional materials and classroom supplies, as defined, not to exceed $250, except as provided. The bill would make related findings and declarations. The bill would require the school in which a qualified teacher works to provide a certificate certifying the hours the qualified teacher worked in a school year and the date in which the individual became a teacher. By requiring the schools to provide this certificate, the bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to these statutory provisions. This bill would take effect immediately as a tax levy.