Bill > S00371

This bill provides for a personal income tax deduction of up to $500 per year for K-12 teachers in public and nonpublic schools who pay out-of-pocket for school supplies. The deduction applies to expenses for items such as books, supplies (excluding non-athletic supplies for physical education), computer equipment, and other classroom materials that are not already deductible on the teacher's federal tax return and are not reimbursed. The bill defines an "eligible educator" as a teacher, instructor, counselor, principal, or aide who works at least 900 hours during a school year. The bill takes effect immediately and applies to taxable years beginning on or after January 1, 2021.