Bill Text: NJ A3416 | 2024-2025 | Regular Session | Introduced
Bill Title: Provides gross income tax deduction to eligible educators and paraprofessionals for expense of classroom supplies.
Spectrum: Strong Partisan Bill (Democrat 15-1)
Status: (Engrossed) 2024-09-19 - Received in the Senate, Referred to Senate Budget and Appropriations Committee [A3416 Detail]
Download: New_Jersey-2024-A3416-Introduced.html
Sponsored by:
Assemblywoman PAMELA R. LAMPITT
District 6 (Burlington and Camden)
SYNOPSIS
Provides gross income tax deduction to eligible educators and paraprofessionals for expense of classroom supplies.
CURRENT VERSION OF TEXT
As introduced.
An Act providing a gross income tax deduction to eligible educators and paraprofessionals for expense of classroom supplies, and supplementing chapter 3 of 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 of the Division of Taxation shall allow a taxpayer, who is an eligible educator or a paraprofessional 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 or paraprofesional 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 is employed as a kindergarten through grade 12 teacher, instructor, counselor, speech language specialist, or principal for at least 900 hours during a school year by a public or private school located in the State that provides elementary education or secondary education.
"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.
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 eligible educators and paraprofessionals employed by a New Jersey elementary or secondary school for certain expenses incurred by the educator or paraprofessional for classroom supplies during the taxable year. 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 is employed as a kindergarten through grade 12 teacher, instructor, counselor, speech language specialist, or principal by a public or private school located in this State for at least 900 hours during a school year. The bill defines a "paraprofessional" as 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.
The bill also allows the deduction of unreimbursed expenditures by an eligible educator or paraprofessional 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 or paraprofessional in the classroom.
