AN ACT related to a tax credit for educator expense.

Amend KRS 141.019 to allow taxpayers to include the federal deduction for educator expenses in adjusted gross income; create a new section of KRS Chapter 141 to establish a nonrefundable educator expense credit for taxable years beginning on or after January 1, 2022; allow for a dollar-for-dollar credit with a maximum of $250 per eligible educator for unreimbursed eligible educator expenses that are incurred during the taxable year; amend KRS 141.0205 to order the income tax credit; amend KRS 131.190 to allow for the reporting of the credit.