A3636

New Jersey A3636 allows a tax deduction for up to $1,200 of unreimbursed classroom supply expenses for eligible educators.

New Jersey A3636 permits a gross income tax deduction for up to $1,200 of unreimbursed expenses for classroom supplies incurred by eligible educators. An "eligible educator" is defined as a teacher employed in a public or nonpublic school in the state. Classroom supplies include books, pencils, computers, laboratory equipment, and other materials needed for daily classroom activities. This deduction applies to taxable years beginning on or after January 1 following the bill's enactment.