The original instrument and the following digest, which constitutes no part of the legislative instrument, were prepared by Leonore Heavey. DIGEST SB 24 Original 2022 Regular Session Fields Proposed law authorizes a $1,000 annual rebate for classroom teachers. Proposed law defines "classroom teacher" as an individual whose primary job duty is classroom instruction and who is employed full-time in this state by an elementary or secondary school approved by BESE. Proposed law authorizes the secretary of education to issue regulations, forms, and instructions that may include documentation requirements necessary to determine an individual's eligibility for the rebate. Proposed law requires the Department of Revenue to issue the rebate after the secretary of the Department of Education certifies eligibility and provides data to the DOR in the format required by the DOR. Effective upon signature of the governor or lapse of time for gubernatorial action. (Adds R.S. 47:6401)