CA SB1214

Allows qualified teachers to deduct up to $2,500 per year for professional development expenses related to earning a clear teaching credential for taxable years beginning January 1, 2020 through December 31, 2024.

Defines qualified taxpayer as someone who holds a preliminary general education or special education teaching credential and is enrolled in a Commission on Teacher Credentialing-approved clear credential program.

Limits deduction to a maximum of 3 taxable years and prohibits use if teacher is reimbursed for the expenses through other sources.

Requires deduction amount to be zero dollars unless the Legislature appropriates funds in the annual Budget Bill to fund the deduction.

Directs Legislature to review the deduction program before January 1, 2025, and repeals the section effective December 1, 2025.