Bill Text: NJ A1619 | 2020-2021 | Regular Session | Introduced
Bill Title: Provides gross income tax deduction to eligible educators for expense of classroom supplies.
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2020-01-14 - Introduced, Referred to Assembly Education Committee [A1619 Detail]
Download: New_Jersey-2020-A1619-Introduced.html
STATE OF NEW JERSEY
219th LEGISLATURE
PRE-FILED FOR INTRODUCTION IN THE 2020 SESSION
Sponsored by:
Assemblywoman PAMELA R. LAMPITT
District 6 (Burlington and Camden)
Assemblyman RAJ MUKHERJI
District 33 (Hudson)
SYNOPSIS
Provides gross income tax deduction to eligible educators for expense of classroom supplies.
CURRENT VERSION OF TEXT
Introduced Pending Technical Review by Legislative Counsel.
An Act providing a gross income tax deduction to eligible educators 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 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 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 provides services as a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide for at least 900 hours during a school year in a public or private school located in the State that provides elementary education or secondary education.
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.
STATEMENT
This bill provides a gross income tax deduction to an eligible educator working in a New Jersey elementary or secondary school for certain expenses incurred by the educator for classroom supplies. This New Jersey gross income tax deduction is modeled on the federal income tax deduction for educator expenses allowed under section 62 of the federal Internal Revenue Code (26 U.S.C. s.62).
The bill defines an "eligible educator" as an individual who, for any taxable year, is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide in a public or private school located in this State for at least 900 hours during a school year. The bill allows the deduction of unreimbursed expenditures by an eligible educator for supplies (other than nonathletic supplies for courses of instruction in health or physical education), books, computer equipment, including related software and services, and other equipment and supplementary materials used by the eligible educator in the classroom.
