HB 2325
An Act amending the act of March 10, 1949 (P.L.30, No.14), known as the Public School Code of 1949, providing for educator expenses tax credit.
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Sign in to take action- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill creates a tax credit for professional employees, such as teachers, who purchase instructional materials or supplies for their classrooms. The credit is equal to the amount paid for these expenses, up to a maximum of $500 per year. The Department of Revenue will administer the program and provide guidelines, and the Department of Education will assist in determining eligible expenses. The bill also includes provisions for reporting and limitations on the tax credit.
Key provisions
- Provides a tax credit for educator expenses (classroom supplies and materials).
- The credit is capped at $500 per year.
- ‘Professional employee’ is defined as someone as defined in the existing Public School Code.
- ‘Educator expenses’ are defined as instructional materials or supplies for classroom use.
- The Department of Revenue will administer the program and create guidelines.
- The Department of Education will consult on eligible expenses.
- Requires an annual report to the Education Committees detailing program usage.
- Limits the ability to carry forward or sell the tax credit.
Who is affected
- Professional Educators (teachers, instructors, etc.)
- School Districts
- Nonpublic Schools
- Taxpayers
Notable changes
- Establishes a new tax credit specifically for educator expenses.
- Defines key terms related to the credit and eligible expenses.
Sponsors
Official sponsors from legislative records.
Primary sponsor
John Inglis III
Cosponsors
Benjamin Sanchez
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