Allows a personal income tax deduction for K-12 teachers' out-of-pocket school supplies up to $500 annually.

The bill provides a personal income tax deduction for K-12 teachers in public and nonpublic schools who pay for school supplies out-of-pocket, up to $500 per year. Eligible educators include teachers, instructors, counselors, principals, and aides. School supplies include books, computer equipment, software, and other classroom materials. The deduction applies to taxable years beginning on or after January 1, 2027.

Allows a personal income tax deduction for K-12 teachers' out-of-pocket school supplies up to $500 annually.

The bill provides a personal income tax deduction for K-12 teachers in public and nonpublic schools who pay for school supplies out-of-pocket, up to $500 per year. Eligible educators include teachers, instructors, counselors, principals, and aides. School supplies include books, computer equipment, software, and other classroom materials. The deduction applies to taxable years beginning on or after January 1, 2027.