A2046

New Jersey A2046 allows a tax deduction for eligible educators and paraprofessionals for unreimbursed classroom supply expenses.

New Jersey A2046 provides a gross income tax deduction for eligible educators and paraprofessionals for expenses related to classroom supplies. Eligible educators include teachers, counselors, and principals employed for at least 900 hours in a school year, while paraprofessionals are school aides assisting teaching staff. The deduction covers expenses for books, computer equipment, software, and other classroom materials, excluding nonathletic supplies for health or physical education courses.