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

This bill would allow eligible educators and paraprofessionals in New Jersey to deduct up to $250 of unreimbursed classroom supply expenses from their gross income on their state income tax return. It defines ‘eligible educator’ and ‘paraprofessional’ based on their employment status and hours worked in a school setting. The deduction applies to purchases of items like books, computer equipment, and other classroom supplies, excluding those for health or physical education courses.