Bill > A1619

Introduced Session

This bill provides a gross income tax deduction to an eligible educator working in a New Jersey elementary or secondary school for certain expenses incurred by the educator for classroom supplies. This New Jersey gross income tax deduction is modeled on the federal income tax deduction for educator expenses allowed under section 62 of the federal Internal Revenue Code (26 U.S.C. s.62). The bill defines an "eligible educator" as an individual who, for any taxable year, is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide in a public or private school located in this State for at least 900 hours during a school year. The bill allows the deduction of unreimbursed expenditures by an eligible educator for supplies (other than nonathletic supplies for courses of instruction in health or physical education), books, computer equipment, including related software and services, and other equipment and supplementary materials used by the eligible educator in the classroom.

AI Summary

Committee Categories

Aura Dunn (R)*,  Pam Lampitt (D)*,  Raj Mukherji (D)*,  Daniel Benson (D),  Jean Stanfield (R), 

Introduced, Referred to Assembly Education Committee (on 01/14/2020)

Official Document