New Jersey 2024-2025 Regular Session

New Jersey Senate Bill S953

Introduced
1/9/24  

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, S953 would directly benefit educators by acknowledging the financial burdens they face in providing necessary supplies for their students. By lowering their taxable income, the bill seeks to enhance teachers' financial situation and encourage better learning environments. The deduction would apply to both public and nonpublic elementary and secondary school teachers, thereby offering inclusive support across educational sectors.

Summary

Bill S953, introduced in the New Jersey Legislature, proposes a gross income tax deduction for eligible educators for unreimbursed expenses incurred while purchasing classroom supplies. Specifically, the bill allows eligible educators to deduct up to $1,200 from their gross income for expenses including books, drawing supplies, computers, and other materials necessary for daily classroom activities. This proactive step aims to provide financial relief to educators who often spend their own money on classroom essentials.

Contention

The main points of contention surrounding bill S953 may revolve around its potential long-term fiscal implications for the state's revenue. Supporters argue that it is a necessary investment in education that can foster improved educational outcomes, while opponents could express concerns about the state’s capacity to absorb the loss of tax revenue. Additionally, discussions may include the adequacy and equity of the proposed deduction in relation to other educator support programs.

Companion Bills

NJ A124

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

NJ A4246

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

NJ S2858

Carry Over 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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