Bill > HB1900

This bill establishes a tax credit for educators who purchase classroom supplies, providing financial relief to teachers, instructors, counselors, principals, and aides working in kindergarten through 12th grade in public and nonpublic schools in Pennsylvania. The credit allows eligible educators to receive a tax credit equal to 100% of their unreimbursed classroom supply expenses, with a maximum of $100 for individual taxpayers and $200 for married couples who are both eligible educators. To qualify, an educator must be employed for the minimum number of days or hours required by the Public School Code and must have their employment verified by the Department of Education. The tax credit is fully refundable, meaning if the credit amount exceeds the taxpayer's tax liability, the excess will be paid directly to the educator. Educators are ineligible for the credit if they have already claimed a deduction for unreimbursed business expenses related to classroom education. The tax credit cannot be carried forward, carried back, sold, or assigned, and will apply to taxable years beginning after December 31, 2025. The Department of Revenue may develop guidelines for implementing this new tax credit program.

Budget and Finance

https://www.palegis.us/legislation/bills/2025/hb1900