Bill > S2054

This bill establishes a tax credit for elementary and secondary school teachers who purchase classroom supplies, by amending the state tax code to allow teachers to deduct certain out-of-pocket expenses related to classroom supplies. Specifically, the bill adds a new provision to the Massachusetts tax law that allows teachers to claim a deduction for expenses related to purchasing classroom materials, with the caveat that this deduction cannot be duplicative of an existing deduction (meaning teachers cannot claim the same expenses twice). The tax credit will become effective for tax years beginning on or after January 1, 2026, giving teachers a financial benefit to help offset the personal expenses they often incur to support their students and classrooms. The provision references section 62(a)(2)(D) of the federal tax code, which typically allows educators to deduct up to $250 of out-of-pocket classroom expenses, suggesting the state is aligning its tax policy with federal guidelines to provide additional support for teachers.

Budget and Finance

https://malegislature.gov/Bills/194/S2054