S.579

New Jersey S579 provides a gross income tax deduction for eligible educators and paraprofessionals for classroom supply expenses.

New Jersey S579 allows eligible educators and paraprofessionals to deduct unreimbursed classroom supply expenses from their gross income. Eligible educators include teachers, counselors, and principals employed for at least 900 hours in a school year. Paraprofessionals are school aides assisting teaching staff. The deduction covers books, computer equipment, software, and other classroom materials, excluding nonathletic supplies for health or physical education. The maximum deduction is $250 per taxable year. This deduction mirrors the federal income tax deduction for educator expenses.