Bill Summary:

Currently, under the federal educator expense deduction, an eligible educator can claim a deduction, not to exceed $250, for the purchase of school supplies and certain professional development courses. The bill creates a state income tax credit for an eligible educator for the purchase of school supplies that qualify for the deduction that exceeds $250 but are less than $750. The amount of the credit that exceeds the educator's income taxes is refunded to the educator.

CEA Position Rationale: The bill is in line with our commitment to getting more money into educators' pockets and finding creative revenue strings to help with the inadequate funding educators face.

Legislative Priorities: Prioritize Working Families and Union Values, Attract and Retain High Quality Educators and Improve Educator Workload, Increase Funding and Resources to Public Education and Educators

Tier: 2