New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A2227

Introduced
2/7/22  
Refer
2/7/22  
Refer
5/11/23  
Report Pass
5/18/23  
Engrossed
5/25/23  
Refer
6/1/23  
Report Pass
11/27/23  

Caption

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

Impact

If enacted, A2227 would amend Title 54A of the New Jersey Statutes to define 'classroom supplies' as including books, computer equipment, and other necessary supplementary materials used by educators and paraprofessionals. By providing this tax incentive, the bill ultimately aims to improve educational resources available in classrooms, potentially enhancing the learning environment for students.

Summary

Assembly Bill A2227, introduced in New Jersey, aims to provide a gross income tax deduction for eligible educators and paraprofessionals specifically for unreimbursed expenses incurred for classroom supplies. The maximum deduction allowed is set at $250 for the taxable year. This bill's intent is to alleviate some of the personal financial burdens educators face when purchasing essential classroom materials necessary for effective teaching and student engagement.

Sentiment

The general sentiment surrounding A2227 appears to be largely positive, particularly among educators and advocates for education reform. Supporters view the measure as a necessary step towards recognizing the out-of-pocket expenses teachers often incur for supplies. There seems to be a consensus that such initiatives help to promote greater investment in public education, although some critics may still express concerns about the overall sufficiency of the funding allocated for educational needs.

Contention

However, there are notable points of contention regarding the cap placed on the deduction and the eligibility criteria for educators and paraprofessionals. Some may argue that $250 is insufficient to cover the actual costs of classroom supplies, especially in a time where educational expenses can significantly exceed this amount. Additionally, discussions may arise concerning the practical implications of implementing and tracking this tax deduction for the state's budget and its potential impacts on revenue.

Companion Bills

NJ S1980

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

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