The Personal Income Tax Law, in conformity with federal income tax law, generally defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income. Existing law, known as the Golden State Scholarshare Trust Act, establishes the Golden State Scholarshare College Savings Trust (Scholarshare trust) , under the administration of the Scholarshare Investment Board, to provide financial aid for postsecondary education costs of participating students. Existing state and federal law generally includes in gross income distributions from a qualified tuition program, as defined to include the Scholarshare trust, except as provided. Existing federal law, the Consolidated Appropriations Act, 2023, excludes from gross income, for federal income tax purposes, distributions from a qualified tuition program that are made after December 31, 2023, and are paid in a direct trustee-to-trustee transfer to a Roth IRA, as described. The Personal Income Tax Law generally conforms to federal income tax law relating to qualified state tuition programs, except as specified. Among those exceptions, existing state law does not conform to the above-described exclusion for distributions from a qualified tuition program. This bill would instead conform to that federal exclusion for taxable years beginning on or after January 1, 2026, and before January 1, 2031. The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various deductions from gross income in calculating adjusted gross income. This bill would, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, would allow a deduction in determining adjusted gross income for contributions to a Scholarshare account by a qualified taxpayer, as specified. Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.
Existing law requires a certificated or classified school employee who exhausts all available sick leave and continues to be absent from duties on account of illness or accident for an additional period of 5 months to receive during those 5 months either (1) the difference between the employee's salary and the sum that is actually paid, or would have been paid, to a substitute employee employed to fill the position during the employee's absence, or (2) at least 50% of the employee's regular salary during the period of the absence. This bill would require a certificated or classified school employee who exhausts all available sick leave and continues to be absent from duties on account of illness or accident for an additional period of 5 months to instead receive the employee's full salary during those 5 months. The bill would make numerous related conforming and clarifying changes.
This bill designates April 14 of every year as Sylvia Mendez Day to honor the civil rights activist who challenged school segregation in California. The measure is a commemorative resolution that does not change laws, allocate funding, or alter government operations. By establishing this annual observance, the state recognizes Mendez's historical contributions to education and civil rights.
This House Resolution encourages California high schools to participate in High School Voter Education Weeks, a designated period from September 14 to 25, 2026. The measure asks school administrators to promote voter preregistration and registration for eligible students, designate coordinators to lead civic engagement activities, and participate in the statewide Student Mock Election. It also reminds schools that students in grades 6 through 12 may take an excused absence to attend civic events with prior notice. The resolution does not change existing laws but serves as a formal recommendation to boost youth participation in the upcoming 2026 general election.
This measure would recognize and commend the California Association of Future Farmers of America for its nearly 100 years of service to students, educators, and the agricultural industry and would honor members, advisors, alumni, and supporters of the association for their dedication to developing future leaders and sustaining California's agricultural legacy.
This bill designates February 26, 2026, as "Introduce a Girl to Engineering Day" to highlight the importance of encouraging young women to pursue careers in engineering. The measure serves as a commemorative resolution rather than creating new laws or funding requirements. It does not alter existing policies or directly affect government operations, but instead establishes a specific date for awareness and celebration.
This measure would proclaim March 2026 as Arts Education Month and urge all residents to become interested in and give full support to quality arts education programs for children and youth.
This bill designates the week of March 2 through March 6, 2026, as "School Breakfast Week." It serves as a ceremonial proclamation to raise awareness about school breakfast programs without changing any laws or funding. The measure directly affects schools and communities by encouraging focus on nutrition initiatives during that specific time period. As a commemorative resolution, it does not alter policy or require new actions from government officials.
This bill designates March 22, 2026, as California STEAM Robotics Day to recognize the importance of robotics within science, technology, engineering, arts, and mathematics education. The measure directly affects schools and educational organizations across the state by providing a specific date for them to host events or activities focused on robotics. It does not create new funding, change laws, or mandate specific actions, but rather serves as a formal proclamation to raise awareness about the field. The legislation was passed by the state legislature and signed into law as part of the 2026 statutes.
This bill urges state and local education leaders to formally evaluate new reporting requirements by asking six specific questions about their purpose, audience, value, feasibility, duplication, and duration. It aims to reduce administrative burdens on school districts by ensuring that any new data collection efforts directly support student learning rather than diverting resources. The resolution calls on the Legislature, Governor, and various state agencies to adopt this structured analysis process before implementing additional planning or accountability mandates. By promoting a more coherent system, the bill seeks to help schools use public funds more effectively for classrooms and pupil well-being.
