Personal income taxes: deduction: students.

The Personal Income Tax Law allows various deductions in computing the income that is subject to the tax imposed by that law, including, in conformity with federal income tax law, a deduction for amounts paid, not to exceed $50 per month, by a taxpayer to maintain an individual, who is not a dependent or a relative, as a member of the taxpayer's household during the period that the individual is a full-time pupil or student in elementary or secondary grades at specified educational organizations. Existing law does not allow this deduction where the taxpayer receives compensation or reimbursement for maintaining the individual, as provided. This bill, for each taxable year beginning on and after January 1, 2020, and before January 1, 2025, would increase the authorized deduction, not to exceed $500 per month, for individuals described above whose permanent place of residence is not the United States and would allow the deduction to taxpayers who receive compensation or reimbursement for maintaining that individual. This bill would take effect immediately as a tax levy.