Introduced Version
HOUSE BILL No. 1306
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DIGEST OF INTRODUCED BILL
Citations Affected: IC 6-3-3-14.5.
Synopsis: Tax credit for teacher's classroom supplies. Increases the
maximum amount of the income tax credit for an individual employed
as a teacher for amounts expended for classroom supplies from $100
to $300 per taxable year.
Effective: January 1, 2025 (retroactive).
Andrade, Pfaff, Smaltz, Clere
January 13, 2025, read first time and referred to Committee on Ways and Means.
2025 IN 1306—LS 6436/DI 120 Introduced
First Regular Session of the 124th General Assembly (2025)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
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between statutes enacted by the 2024 Regular Session of the General Assembly.
HOUSE BILL No. 1306
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
Be it enacted by the General Assembly of the State of Indiana:
1 SECTION 1. IC 6-3-3-14.5, AS ADDED BY P.L.213-2015,
2 SECTION 82, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3 JANUARY 1, 2025 (RETROACTIVE)]: Sec. 14.5. (a) As used in this
4 section, "classroom supplies" means any items that qualify for the
5 educator expense deduction under Section 62(a)(2)(D) of the Internal
6 Revenue Code. (as effective December 31, 2013).
7 (b) Each taxable year, an individual employed as a teacher (as
8 defined in IC 20-18-2-22(a)) is entitled to a credit against the
9 individual's adjusted gross income tax liability for amounts expended
10 during the taxable year for classroom supplies. The amount of the
11 credit is the lesser of:
12 (1) one three hundred dollars ($100); ($300); or
13 (2) the total amount expended for classroom supplies during a
14 taxable year.
15 (c) The credit provided by this section may not exceed the amount
16 of the individual's adjusted gross income tax liability for the taxable
17 year, reduced by the sum of all credits for the taxable year that are
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1 applied before the application of the credit provided by this section.
2 The amount of any unused credit under this section for a taxable year
3 may not be carried forward to a succeeding taxable year, carried back
4 to a preceding taxable year, or refunded.
5 SECTION 2. [EFFECTIVE JANUARY 1, 2025 (RETROACTIVE)]
6 (a) IC 6-3-3-14.5, as amended by this act, applies to taxable years
7 beginning after December 31, 2024.
8 (b) This SECTION expires June 30, 2027.
9 SECTION 3. An emergency is declared for this act.
2025 IN 1306—LS 6436/DI 120