Bill > A10197

This bill, known as the "educator expense assistance act," allows eligible K-12 educators to deduct certain unreimbursed expenses from their taxes, aiming to provide financial relief for costs they incur in their profession. An eligible educator is defined as someone who worked at least nine hundred hours during a school year as a teacher, instructor, counselor, principal, or aide in a school offering elementary or secondary education. The bill permits a deduction of up to $300 for individuals filing as single, or up to $600 for married couples filing jointly if both spouses are eligible educators, with each spouse limited to $300. These deductible expenses include those for professional development courses, books, supplies, computer equipment (including software and services), other equipment, and supplementary materials, with a specific provision that for health or physical education courses, supply expenses must be for athletic items.