INC TX-CLASSROOM SUPPLY CREDIT

Amends the Illinois Income Tax Act. Allows an income tax credit for each individual taxpayer who is a teacher teaching in a school in Illinois. Provides that the amount of the credit is equal to the expenses made by the taxpayer during the taxable year to purchase instructional materials for use in the classroom, but the credit may not exceed $200. Provides that the credit may not be carried forward or back and may not reduce the taxpayer's liability to less than zero. Effective immediately.