Sponsored by:
Senator JAMES BEACH
District 6 (Burlington and Camden)
Senator SHIRLEY K. TURNER
District 15 (Hunterdon and Mercer)
Co-Sponsored by:
Senator Stanfield
SYNOPSIS
Provides gross income tax deduction to eligible educators and paraprofessionals for expense of classroom supplies.
CURRENT VERSION OF TEXT
As reported by the Senate Education Committee on November 27, 2023, with amendments.
An Act providing a gross income tax deduction to eligible educators 1and paraprofessionals1 for expense of classroom supplies, and supplementing Title 54A of the New Jersey Statutes.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. a. The director shall allow a taxpayer, who is an eligible educator 1or a paraprofessional1 during the taxable year, to deduct from the taxpayer’s gross income for the taxable year the unreimbursed expenses, not to exceed $250 for the taxable year, incurred for the purchase of classroom supplies in the taxable year.
b. As used in this section:
“Classroom supplies” means books, computer equipment, including related software and services, and other equipment, supplies, and supplementary materials used by an eligible educator 1or paraprofesional1 in the classroom. Classroom supplies shall not include nonathletic supplies for courses of instruction in health or physical education.
"Eligible educator" means an individual who 1[provides services] is employed1 as a kindergarten through grade 12 teacher, instructor, counselor, 1speech language specialist, or1 principal 1[, or aide]1 for at least 900 hours during a school year 1[in] by1 a public or private school located in the State that provides elementary education or secondary education.
1“Paraprofessional” means an individual who is employed as a school aide or classroom aide who assists a teaching staff member with the supervision of pupil activities by a public or private school located in the State that provides elementary education or secondary education.1
2. This act shall take effect immediately and apply to taxable years beginning on or after the January 1 next following the date of enactment.