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Bill

A 3636

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

2026-2027 Regular Session Introduced by Al Barlas and 4 co-sponsors

Provides up to $1,200 per eligible NJ educator as a deduction against gross income for unreimbursed classroom supplies.

Introduced, Referred to Assembly Education Committee
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WeVote Research Nonpartisan
Bill Summary · A 3636

Bill Summary: A-3636 (Session 222, New Jersey)

Purpose

This bill would provide a state gross income tax deduction for eligible educators to help cover unreimbursed classroom expenses. The intention is to reduce the financial burden on teachers and other classroom staff who purchase supplies out of their own funds.

Key Provisions

  • Tax deduction amount

    • Allows an individual taxpayer who is an eligible educator to claim a deduction against gross income of up to $1,200 for unreimbursed classroom supply expenses incurred during the taxable year.

  • Definition of eligible educator

    • An individual who is employed as a teacher in a public or nonpublic elementary or secondary school located in New Jersey.

  • Definition of classroom supplies

    • Includes:
    • Books
    • Pencils and other drawing supplies
    • Computers and related equipment
    • Laboratory equipment
    • Any other equipment and supplementary materials needed for day-to-day classroom activities

  • Tax year applicability

    • The deduction would apply to taxable years beginning on or after January 1 of the year following enactment (i.e., starting in the next applicable tax year after enactment).

  • Effective date

    • Immediate enactment with application to future tax years as described above.

Who Would Be Affected

  • Eligible educators in New Jersey public and nonpublic elementary and secondary schools who incur unreimbursed classroom expenses and itemize or take the deduction under the state gross income tax rules.
  • School districts and school personnel support staff who might incur or reimbursement patterns for classroom supplies.

Procedural and Timeline Aspects

  • Status: Introduced and referred to the Assembly Education Committee (January 13, 2026).
  • Sponsors:
    • Co-sponsors include Aura Dunn, Carmen Morales, Gerry Scharfenberger, Al Barlas, and Don Guardian.
  • Implementation timeline: Applies to taxable years beginning on or after January 1 following enactment; the exact enactment date determines the first eligible tax year.

Practical Impact

  • Provides a direct tax benefit to educators, potentially reducing out-of-pocket costs for classroom materials by allowing a deduction of up to $1,200 per eligible educator per year.
  • The bill does not specify whether the deduction would be refundable or how it interacts with other deductions or credits; it is described as a deduction against gross income.
  • Administrative details (e.g., documentation requirements, audit processes, or submission forms) are not included in the text provided and would likely be addressed in implementing regulations or guidance if enacted.

If you’d like, I can compare this proposal to existing New Jersey education-related tax provisions or estimate potential revenue impact given certain assumptions.

Compiled from official sources — confirm details with the bill’s official record.

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