Bill Text: NJ A124 | 2024-2025 | Regular Session | Introduced

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Bill Title: Allows gross income tax deduction for up to $1,200 of unreimbursed expenses incurred by eligible educators for purchase of classroom supplies.

Spectrum: Bipartisan Bill

Status: (Introduced) 2024-01-09 - Introduced, Referred to Assembly Education Committee [A124 Detail]

Download: New_Jersey-2024-A124-Introduced.html

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ASSEMBLY, No. 124

STATE OF NEW JERSEY

221st LEGISLATURE

 

PRE-FILED FOR INTRODUCTION IN THE 2024 SESSION

 

 

Sponsored by:

Assemblyman  DONALD A. GUARDIAN

District 2 (Atlantic)

 

Co-Sponsored by:

Assemblywomen Dunn and Matsikoudis

 

 

 

 

SYNOPSIS

     Allows gross income tax deduction for up to $1,200 of unreimbursed expenses incurred by eligible educators for purchase of classroom supplies.

 

CURRENT VERSION OF TEXT

     Introduced Pending Technical Review by Legislative Counsel.

  

An Act allowing a gross income tax deduction for unreimbursed classroom supply purchases by eligible educators 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.  A taxpayer who is an eligible educator shall be allowed a deduction against gross income of up to $1,200 for unreimbursed expenses incurred by the taxpayer for the purchase of classroom supplies during the taxable year.

     b.    As used in this section:

     "Classroom supplies" means 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.

     "Eligible educator" means an individual who is employed as a teacher in a public or nonpublic elementary or secondary school in this State.

 

     2.    This act shall take effect immediately and shall apply to taxable years beginning on or after the January 1 next following the date of enactment.

 

 

STATEMENT

 

     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.