Provides deduction from gross income of $500 for full-time educators and paraprofessionals and $350 for part-time educators and paraprofessionals.

This New Jersey bill (S 1063) provides tax deductions for educators and school support staff. Full-time educators and paraprofessionals (school aides assisting teachers) can deduct $500 from their state taxable income, while part-time workers get a $350 deduction. To qualify as full-time, employees must work at least 25 hours weekly for 12 months (or 10 months for standard school year roles). The deduction applies to teachers in public school districts, charter schools, and approved private schools serving students with disabilities.