Personal income taxes: credit: STEM teachers.

The Personal Income Tax Law allows various credits against the taxes imposed by that law. This bill would, for taxable years beginning on or after January 1, 2013, and before January 1, 2018, allow a credit in the amount of either $1,000 for an eligible science, technology, engineering, or mathematics (STEM) teacher that teaches one or more STEM courses in any kindergarten or any of grades 1 to 12, inclusive, during an academic year ending in the taxable year, or $1,500 for those eligible STEM teachers who teach in a high-needs school, as defined. This bill would take effect immediately as a tax levy.