Bill > HB1850

This bill establishes a new tax credit specifically for certified teachers who purchase classroom expenses and supplies. The tax credit allows eligible teachers to receive a credit equal to 50% of the federal tax deduction they claim for unreimbursed classroom-related expenses. To be eligible, teachers must be certified by the Commonwealth and employed in a public, nonpublic, or charter school during the taxable year. Teachers must apply for the credit through the Department of Revenue and cannot carry forward, carry back, sell, or assign the credit. The Department of Education will annually provide a list of certified teachers to verify eligibility, and teachers who have already claimed a deduction for unreimbursed classroom business expenses are generally ineligible for this credit. The tax credit will apply to taxable years beginning after December 31, 2026, and is designed to provide financial support to teachers who invest their own money in classroom resources and supplies.

Budget and Finance

https://www.legis.state.pa.us/cfdocs/billinfo/bill_history.cfm?syear=2025&sind=0&body=H&type=B&bn=1850