Allows K-12 educators to deduct up to $300 or $600 in qualified expenses from their taxes.

The "educator expense assistance act" amends the tax law to permit K-12 educators to deduct up to $300 if filing as a single person or $600 if married filing jointly. Eligible expenses include unreimbursed trade or business expenses for professional development courses, books, supplies, computer equipment, other equipment, and supplementary materials. For health or physical education courses, expenses must be for athletic supplies. The deduction is available to educators who served at least 900 hours in a school year.

Allows K-12 educators to deduct up to $300 or $600 in qualified expenses from their taxes.

The "educator expense assistance act" amends the tax law to permit K-12 educators to deduct up to $300 if filing as a single person or $600 if married filing jointly. Eligible expenses include unreimbursed trade or business expenses for professional development courses, books, supplies, computer equipment, other equipment, and supplementary materials. For health or physical education courses, expenses must be for athletic supplies. The deduction is available to educators who served at least 900 hours in a school year.