Pennsylvania HB1850 establishes a tax credit for certified teachers who incur business expenses for classroom supplies.

Pennsylvania HB1850 amends the Tax Reform Code of 1971 to introduce a teacher tax credit. Certified teachers who spend their own money on classroom expenses and supplies can apply for a tax credit. The credit amount is equal to 50% of the federal tax deduction for unreimbursed business expenses. The Department of Education must provide a list of eligible teachers to the Department of Revenue, which administers the credit. The credit cannot be carried forward, carried back, sold, or assigned. The tax credit applies to taxable years beginning after December 31, 2025.

Pennsylvania HB1850 establishes a tax credit for certified teachers who incur business expenses for classroom supplies.

Pennsylvania HB1850 amends the Tax Reform Code of 1971 to introduce a teacher tax credit. Certified teachers who spend their own money on classroom expenses and supplies can apply for a tax credit. The credit amount is equal to 50% of the federal tax deduction for unreimbursed business expenses. The Department of Education must provide a list of eligible teachers to the Department of Revenue, which administers the credit. The credit cannot be carried forward, carried back, sold, or assigned. The tax credit applies to taxable years beginning after December 31, 2025.