Allows gross income tax deduction for up to $1,000 of unreimbursed expenses incurred by eligible educators for purchase of classroom supplies.

This bill would allow New Jersey teachers in public or nonpublic elementary and secondary schools to deduct up to $1,000 of unreimbursed classroom supply expenses from their state income tax. Classroom supplies include items like books, pencils, computers, and lab equipment used for daily teaching. The deduction applies only to expenses not covered by the school, and teachers must meet the definition of "eligible educator" under the bill. The policy would take effect for tax years beginning the year after the bill is enacted.