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

This bill (S 2378) allows eligible New Jersey educators and paraprofessionals to deduct up to $250 annually from their gross income for unreimbursed classroom supply expenses. It directly affects K-12 teachers, counselors, principals, and school aides (employed at least 900 hours yearly by NJ public or private schools) who purchase qualifying supplies like books, computers, software, and classroom materials. The deduction excludes nonathletic supplies for health/physical education courses. The provision applies to taxable years starting January 1 after enactment, mirroring the federal educator expense deduction.