Bill > A128

Introduced Session

This bill allows a taxpayer who is a parent or guardian of a student enrolled in a public or nonpublic elementary or secondary school in the State, or at any institution of higher education, a deduction against gross income of up to $1,200 in purchases made by the taxpayer for school supplies during the taxable year. As used in the bill, "school supplies" means items commonly used by a student in a course of study, and shall include: binders; book bags; calculators; cellophane tape; blackboard chalk; compasses; composition books; crayons; erasers; folders, including expandable folders, pocket folders, plastic folders, and manila folders; glue, paste, and paste sticks; highlighters; index cards; index card boxes; legal pads; lunch boxes; markers; notebooks; paper, including loose leaf ruled notebook paper, copy paper, graph paper, tracing paper, manila paper, colored paper, poster board, and construction paper; pencil boxes and other school supply boxes; pencil sharpeners; pencils; pens; protractors; rulers; scissors; and writing tablets.

AI Summary

Committee Categories

Don Guardian (R)*,  Carmen Morales (D)*,  Vicky Flynn (R),  Michele Matsikoudis (R),  Gabriel Rodriguez (D), 

Introduced, Referred to Assembly Commerce, Economic Development and Agriculture Committee (on 01/09/2024)

Official Document