Income tax, state; deduction for teaching material expenses.

Income tax deduction; teaching material expenses. Provides an income tax deduction beginning in taxable year 2022 forthe lesser of $500 or the actual purchase price of teaching materialspurchased by a teacher and used in teaching Virginia public primaryor secondary school students. The deduction may not be claimed ifthe purchases were reimbursed or claimed as a deduction on the teacher'sfederal income tax return for the taxable year.