NJ A3636

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 New Jersey's public or nonpublic elementary or secondary schools, to deduct up to $1,200 in unreimbursed expenses from their gross income for the purchase of classroom supplies. These supplies are broadly defined to include items like books, pencils, computers, laboratory equipment, and other materials necessary for daily classroom activities. The deduction is intended to help offset the costs teachers often incur for classroom necessities that are not covered by their employers, and it will apply to tax years beginning after the bill becomes law.

Committee Categories

Education

Sponsors (3)

Don Guardian (R)*, Carmen Morales (D)*, Aura Dunn (R),

Last Action

Introduced, Referred to Assembly Education Committee (on 01/13/2026)

Official Document

https://www.njleg.state.nj.us/bill-search/2026/A3636

(3 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://www.njleg.state.nj.us/bill-search/2026/A3636
BillText	https://pub.njleg.gov/Bills/2026/A4000/3636_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
S1146	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	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 > A3636

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (3)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary