BILL NUMBER: S9618

SPONSOR: RHOADS
 
TITLE OF BILL:

An act to amend the tax law, in relation to allowing educators to deduct
qualified expenses incurred by K-12 educators

 
PURPOSE:

To provide educators with a personal income tax deduction from their
state income taxes up to $300 of unreimbursed expenses from the taxable
year for books, supplies, computer equipment (including related software
and services), other equipment and supplementary classroom materials.

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1 states that this act shall be entitled the "Educator Expense
Assistance Act."

Section 2 amends subsection (d) of Section 615 of the tax law to add a
new paragraph 6 in relation to providing educators with a personal
              

income tax deduction from their state income taxes up to three hundred
dollars for educators filing a single person or six hundred dollars if
married filing jointly and both spouses are eligible educators, but not
more than three hundred dollars each of unreimbursed trade or business
expenses paid or incurred for participation in professional development
courses, books, supplies, computer equipment (including related software
and services), other equipment, and supplementary materials. For courses
in health or physical education, the expenses for supplies must be for
athletic supplies. An eligible educator shall be defined as an educator
for the tax year if said educator served as a kindergarten through grade
12 teacher, instructor, counselor, principal or aide for at least 900
hours a school year in a school that provides elementary or secondary
education.

Section 3 sets the effective date at immediately.

 
JUSTIFICATION:

The purpose of this legislation is to recognize the financial burden
placed on educators who often use personal funds to provide necessary
supplies for their classrooms. By offering a tax deduction, some of this
burden will be alleviated and incentivize teachers to continue investing
in their students' learning environments.

This legislation will provides financial relief to teachers and recog-
nize their invaluable contributions of educators to society.  This
legislation will further encourage the maintenance and improvement of
classroom environments without placing undue strain on teachers'
personal finances. The proposed educator expense tax deduction repres-
ents a tangible means of supporting our educators and investing in the
quality of education provided to our students.

 
LEGISLATIVE HISTORY:

New Bill.

 
FISCAL IMPLICATIONS:
Minimal.

 
EFFECTIVE DATE:
This act shall take effect immediately.