Provides gross income tax deduction to eligible educators and paraprofessionals for expense of classroom supplies.

This bill creates a $250 annual gross income tax deduction for eligible New Jersey educators and paraprofessionals for unreimbursed classroom supply expenses. It directly affects K-12 teachers, counselors, principals, and school aides (working at least 900 hours yearly) employed by public or private NJ schools. The deduction covers expenses like books, computers, software, and classroom materials, excluding nonathletic health/PE supplies. The policy applies to taxable years starting after the bill's enactment date.