NJ S1146

Bill

Allows gross income tax deduction for up to $1,200 of unreimbursed expenses incurred by eligible educators for purchase of classroom supplies.

Introduced
01/13/2026

In Committee
01/13/2026

Crossed Over

Passed

Dead

Introduced Session

2026-2027 Regular Session

Bill Summary

This bill allows a gross income tax deduction for up to $1,200 of unreimbursed expenses incurred by eligible educators for the purchase of classroom supplies. Under the bill, an "eligible educator" is a teacher who is employed in a public or nonpublic school in the State. The bill defines "classroom supplies" as books, pencils and other drawing supplies, computers and related equipment, laboratory equipment, and any other equipment and supplementary materials needed for day-to-day classroom activities.

AI Summary

This bill allows eligible educators, defined as teachers employed in public or nonpublic elementary or secondary schools in New Jersey, to deduct up to $1,200 from their gross income for unreimbursed expenses spent on classroom supplies. These classroom supplies are broadly defined to include items like books, pencils, computers and related equipment, laboratory equipment, and other materials necessary for daily classroom activities. This provision aims to provide financial relief to teachers who often spend their own money on essential classroom resources, and it will apply to tax years beginning after the bill is enacted.

Committee Categories

Education

Sponsors (2)

Kristin Corrado (R)*, Patrick Diegnan (D),

Last Action

Introduced in the Senate, Referred to Senate Education Committee (on 01/13/2026)

Official Document

https://www.njleg.state.nj.us/bill-search/2026/S1146

(3 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://www.njleg.state.nj.us/bill-search/2026/S1146
BillText	https://pub.njleg.gov/Bills/2026/S1500/1146_I1.HTM

Bill	Bill Name	Last Action	Type
A124	Allows gross income tax deduction for up to $1,200 of unreimbursed expenses incurred by eligible educators for purchase of classroom supplies.	Introduced, Referred to Assembly Education Committee	Carry Over
A3636	Allows gross income tax deduction for up to $1,200 of unreimbursed expenses incurred by eligible educators for purchase of classroom supplies.	Introduced, Referred to Assembly Education Committee	Same As
S953	Allows gross income tax deduction for up to $1,200 of unreimbursed expenses incurred by eligible educators for purchase of classroom supplies.	Introduced in the Senate, Referred to Senate Education Committee	Carry Over

Bill > S1146

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (2)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary