New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A4246

Introduced
6/13/22  

Caption

Allows gross income tax deduction for up to $1,200 of unreimbursed expenses incurred by eligible educators for purchase of classroom supplies.

Impact

If enacted, this bill would amend Title 54A of the New Jersey Statutes to introduce a new deduction that could positively impact teachers' net income. By providing financial relief, the legislation seeks to foster a more resourceful teaching environment. The proposal could improve educational outcomes by enabling teachers to acquire essential supplies without the worry of the associated costs. However, the bill's effects will largely depend on the willingness of eligible educators to utilize the deduction and the overall perception of its benefits among teachers.

Summary

Assembly Bill A4246 aims to support educators in New Jersey by allowing a gross income tax deduction for up to $1,200 of unreimbursed expenses incurred for the purchase of classroom supplies. The bill is specifically targeted at eligible educators, defined as individuals employed as teachers in public or nonpublic elementary or secondary schools. The intent is to alleviate some of the financial burdens that teachers face when funding classroom materials out of their own pockets, as well as to encourage teachers to invest in educational resources that enhance learning environments for students.

Contention

Discussion surrounding A4246 could involve debates regarding its fiscal implications on state revenue, particularly in relation to how much the tax deduction could reduce state income tax collections. Critics might voice concerns that while the bill aids teachers, it could disproportionately benefit higher-income educators who are more likely to itemize deductions. Moreover, there may be discussions about whether the deduction is sufficient to cover the true costs incurred by educators, given the rising costs of classroom supplies and inflation pressures.

Companion Bills

NJ S2858

Same As Allows gross income tax deduction for up to $1,200 of unreimbursed expenses incurred by eligible educators for purchase of classroom supplies.

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