Bill
Bill > A3640
NJ A3640
NJ A3640Allows gross income tax deduction of up to $1,200 for purchases of school supplies by parents and guardians.
summary
Introduced
01/13/2026
01/13/2026
In Committee
01/13/2026
01/13/2026
Crossed Over
Passed
Dead
Introduced Session
2026-2027 Regular Session
Bill Summary
This bill allows a taxpayer who is a parent or guardian of a student enrolled in a public or nonpublic elementary or secondary school in the State, or at any institution of higher education, a deduction against gross income of up to $1,200 in purchases made by the taxpayer for school supplies during the taxable year. As used in the bill, "school supplies" means items commonly used by a student in a course of study, and shall include: binders; book bags; calculators; cellophane tape; blackboard chalk; compasses; composition books; crayons; erasers; folders, including expandable folders, pocket folders, plastic folders, and manila folders; glue, paste, and paste sticks; highlighters; index cards; index card boxes; legal pads; lunch boxes; markers; notebooks; paper, including loose leaf ruled notebook paper, copy paper, graph paper, tracing paper, manila paper, colored paper, poster board, and construction paper; pencil boxes and other school supply boxes; pencil sharpeners; pencils; pens; protractors; rulers; scissors; and writing tablets.
AI Summary
This bill allows parents and guardians to deduct up to $1,200 from their gross income for purchases of school supplies for students enrolled in public or nonpublic elementary or secondary schools, or any institution of higher education. "Gross income" refers to a taxpayer's total income before any deductions or exemptions are applied. The bill defines "school supplies" broadly to include common items like binders, book bags, calculators, notebooks, pens, pencils, scissors, and lunch boxes, among others, that are typically used by students in their studies. This provision aims to provide financial relief to families by reducing their tax burden on educational expenses.
Committee Categories
Business and Industry
Sponsors (4)
Last Action
Introduced, Referred to Assembly Commerce and Economic Development Committee (on 01/13/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.njleg.state.nj.us/bill-search/2026/A3640 |
| BillText | https://pub.njleg.gov/Bills/2026/A4000/3640_I1.HTM |
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