Indiana 2023 Regular Session

Indiana Senate Bill SB0150

Introduced
1/9/23  

Caption

Tax credit for teachers' classroom supplies.

Impact

The enactment of SB 150 is expected to have a positive impact on teachers across the state, facilitating greater access to necessary supplies which can enhance educational outcomes. By allowing educators to claim a more substantial credit, the bill indirectly supports student learning environments and promotes a culture of support for educators investing in their classrooms. As it stands, this tax relief could alleviate some of the financial burden teachers face, especially in resource-limited settings.

Summary

Senate Bill 150 aims to significantly increase the income tax credit available to teachers for classroom supplies, raising the limit from $100 to $1,500 per taxable year. This modification is designed to provide greater financial support to educators who often spend their own money on materials necessary for teaching. The eligibility for this credit corresponds to the definition of classroom supplies as outlined in the Internal Revenue Code, allowing teachers to claim deductions for a wide array of essential educational materials.

Contention

Despite its intent to aid teachers, the bill may face scrutiny regarding fiscal implications on state revenue and the broader educational budget. Critics could argue that significant tax credits, while beneficial for teachers, might adversely impact state funding for other essential public services. There may also be discussions about whether the increased tax credits will effectively reach the teachers who need them most and how this solution compares to other potential approaches for funding educational resources.

Companion Bills

No companion bills found.

Previously Filed As

IN HB1392

Tax credit for teachers' classroom supplies.

IN SB0022

Tax credit for teachers' classroom supplies.

IN HB1306

Tax credit for teacher's classroom supplies.

IN SB0154

Various tax matters.

IN HB1685

Tax credit for teacher professional development.

IN SB0161

Education matters.

IN SB0497

Tax credit for newborn children.

IN SB0270

Earned income tax credit.

IN HB1533

Individual tax deductions and credits.

IN HB1584

Child care tax credits.

Similar Bills

No similar bills found.