Personal income taxes: deduction: California qualified tuition program.

Summary

The bill would let eligible California taxpayers deduct the amount they contribute to a Scholarshare 529 account from their state taxable income, with a $5,000 cap for most filers and a $10,000 cap for heads of household, surviving spouses and joint filers. The deduction applies to tax years beginning on or after Jan. 1, 2026 and is limited to taxpayers whose adjusted gross income is below $75,000 (or $150,000 for the higher‑income group), adjusted for inflation. If a distribution from the account exceeds qualified education expenses, the deduction taken in prior years must be added back to income, unless the excess is transferred to another Scholarshare account within 60 days.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

Vote

May 14 set for first hearing. Failed passage in committee. (Ayes 2. Noes 0. Page 1082.) Reconsideration granted. · May 14, 2025

Hearings

• Revenue and Taxation Committee Hearing
  Revenue and Taxation · May 14, 2025

History

1. Feb 2, 2026Returned to Secretary of Senate pursuant to Joint Rule 56.
2. May 14, 2025May 14 set for first hearing. Failed passage in committee. (Ayes 2. Noes 0. Page 1082.) Reconsideration granted.
3. May 7, 2025From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
4. Mar 18, 2025Set for hearing May 14.
5. Mar 5, 2025Referred to Com. on REV. & TAX.
6. Feb 21, 2025From printer. May be acted upon on or after March 23.
7. Feb 20, 2025Introduced. Read first time. To Com. on RLS. for assignment. To print.

Sponsors

• Choi · sponsor
• Alvarado-Gil
• Jones
• Ochoa Bogh
• Seyarto

Bill text

Opens the legislature’s own copy.

Similar bills in other states

Loading the map of where bills like this one were filed.

Topics

Share