Authorizes income tax deductions for educators and first responders

SB 12 would allow educators (such as teachers and school staff) and first responders (including police officers, firefighters, and EMTs) to deduct certain work-related expenses from their state income tax. This would lower their taxable income, reducing the amount of tax they owe each year. Qualifying expenses might include uniforms, equipment, or professional development costs, though the bill specifies details in its provisions. The measure passed committee in February 2025 but remains pending in the full legislature.