S.1146

New Jersey S1146 allows a tax deduction for up to $1,200 of unreimbursed classroom supply expenses for eligible educators.

New Jersey S1146 introduces a tax deduction for eligible educators, allowing them to deduct up to $1,200 of unreimbursed expenses for classroom supplies. Eligible educators include teachers in public or nonpublic elementary or secondary schools in New Jersey. Classroom supplies are defined as books, pencils, computers, laboratory equipment, and other materials needed for daily classroom activities. The deduction applies to taxable years beginning on or after January 1 of the year following the bill's enactment.