An Act amending the act of March 10, 1949 (P.L.30, No.14), known as the Public School Code of 1949, providing for educator expenses tax credit.

This bill creates a tax credit for Pennsylvania educators who purchase instructional materials or supplies for classroom use. Professional employees in public, charter, cyber, and nonpublic schools can claim a credit equal to the amount they spent on qualifying expenses, up to a maximum of $500 per year. The Department of Revenue will establish rules to determine which expenses qualify and must publish guidelines online while submitting annual reports on program usage. The credit applies to tax years beginning on or after January 1, 2025, and cannot be carried forward, carried back, sold, or assigned.