Allows gross income tax deduction for up to $1,200 of unreimbursed expenses incurred by eligible educators for purchase of classroom supplies.

This bill allows New Jersey teachers in public or nonpublic elementary or secondary schools to deduct up to $1,200 annually from their gross income tax for unreimbursed classroom supply costs. Eligible educators can claim deductions for expenses like books, pencils, computers, lab equipment, and other daily classroom materials. The deduction applies to expenses incurred during the taxable year, with the law taking effect immediately for tax years starting after enactment. This policy directly benefits educators covering out-of-pocket classroom costs, reducing their taxable income.