CA AB1889

Allows a deduction for certain expenses of public elementary and secondary school teachers in computing adjusted gross income for taxable years beginning January 1, 2022 through December 31, 2026.

Applies federal Internal Revenue Code Section 62(a)(2)(D) with a modification limiting eligible schools to public elementary or secondary schools (kindergarten through grade 12) operated by a school district, county office of education, or charter school.

Requires the Franchise Tax Board to report to the Legislature by January 1, 2026 on the number of taxpayers claiming the deduction and average deduction amounts for each taxable year the deduction is allowed.

Establishes the specific goal of the deduction as supporting California's public school teachers, with performance indicators to measure whether the goal is achieved.

Takes effect immediately as a tax levy under the California Constitution.