HB2325

Pennsylvania HB2325 provides a tax credit for professional employees who purchase instructional materials for classroom use.

HB2325 amends the Public School Code of 1949 to introduce an educator expenses tax credit. This credit allows professional employees to deduct up to $500 for costs related to purchasing instructional materials or supplies for classroom use in school entities or nonpublic schools. The Department of Revenue is tasked with promulgating rules, determining eligible expenses, and posting guidelines on its website. The bill also mandates an annual report to the Education Committees of both legislative chambers.