HB1900

Pennsylvania HB1900 establishes a tax credit for certified teachers who incur unreimbursed expenses for classroom supplies.

HB1900 amends the Tax Reform Code of 1971 to create a tax credit for certified teachers who spend on unreimbursed classroom supplies. The credit equals 100% of the expenses incurred during the taxable year, up to a maximum of $100. To qualify, teachers must be certified by the Commonwealth and employed in a public, nonpublic, or charter school. The Department of Education provides a list of eligible teachers to the Department of Revenue annually. The tax credit cannot be carried forward, carried back, sold, or assigned.