ASSEMBLY, No. 3416

STATE OF NEW JERSEY

221st LEGISLATURE

 

INTRODUCED FEBRUARY 1, 2024

 


 

Sponsored by:

Assemblywoman  PAMELA R. LAMPITT

District 6 (Burlington and Camden)

Assemblywoman  SHAMA A. HAIDER

District 37 (Bergen)

Assemblywoman  ANNETTE QUIJANO

District 20 (Union)

 

Co-Sponsored by:

Assemblywomen Matsikoudis, Bagolie, Assemblymen Karabinchak, Stanley, Assemblywoman Reynolds-Jackson, Assemblymen Atkins, Wimberly, Sampson, Freiman, Conaway, Assemblywomen Speight, Ramirez, Swain and Assemblyman Tully

 

 

 

 

SYNOPSIS

     Provides gross income tax deduction to eligible educators and paraprofessionals for expense of classroom supplies.

 

CURRENT VERSION OF TEXT

     As introduced.

  


An Act providing a gross income tax deduction to eligible educators and paraprofessionals for expense of classroom supplies, and supplementing chapter 3 of Title 54A of the New Jersey Statutes.

 

     Be It Enacted by the Senate and General Assembly of the State of New Jersey:

 

      1.   a.  The Director of the Division of Taxation shall allow a taxpayer, who is an eligible educator or a paraprofessional during the taxable year, to deduct from the taxpayer’s gross income for the taxable year the unreimbursed expenses, not to exceed $250 for the taxable year, incurred for the purchase of classroom supplies in the taxable year.

      b.   As used in this section:

      “Classroom supplies” means books, computer equipment, including related software and services, and other equipment, supplies, and supplementary materials used by an eligible educator or paraprofesional in the classroom.  Classroom supplies shall not include nonathletic supplies for courses of instruction in health or physical education.

      “Eligible educator” means an individual who is employed as a kindergarten through grade 12 teacher, instructor, counselor, speech language specialist, or principal for at least 900 hours during a school year by a public or private school located in the State that provides elementary education or secondary education.

      “Paraprofessional” means an individual who is employed as a school aide or classroom aide who assists a teaching staff member with the supervision of pupil activities by a public or private school located in the State that provides elementary education or secondary education.

 

     2.    This act shall take effect immediately and apply to taxable years beginning on or after the January 1 next following the date of enactment.

 

 

STATEMENT

 

     This bill provides a gross income tax deduction to eligible educators and paraprofessionals employed by a New Jersey elementary or secondary school for certain expenses incurred by the educator or paraprofessional for classroom supplies during the taxable year.  This New Jersey gross income tax deduction is modeled on the federal income tax deduction for educator expenses allowed under section 62 of the federal Internal Revenue Code (26 U.S.C. s.62).

     The bill defines an “eligible educator” as an individual who is employed as a kindergarten through grade 12 teacher, instructor, counselor, speech language specialist, or principal by a public or private school located in this State for at least 900 hours during a school year.  The bill defines a “paraprofessional” as an individual who is employed as a school aide or classroom aide who assists a teaching staff member with the supervision of pupil activities by a public or private school located in the State that provides elementary education or secondary education. 

     The bill also allows the deduction of unreimbursed expenditures by an eligible educator or paraprofessional for supplies (other than nonathletic supplies for courses of instruction in health or physical education), books, computer equipment, including related software and services, and other equipment and supplementary materials used by the eligible educator or paraprofessional in the classroom.