Establishes credits against income tax for a teacher's unreimbursed expenditures for qualified supplies

2025 Regular Session Introduced by Ken Blankenbush and 20 co-sponsors

Establishes a state income tax credit for teachers' unreimbursed purchases of qualified instructional supplies, easing out-of-pocket costs for classroom materials.

REFERRED TO WAYS AND MEANS

Overview

Bill Number: A 6853

Title: Establishes credits against income tax for a teacher's unreimbursed expenditures for qualified supplies

Status: Referred to Ways and Means

Introduced: March 14, 2025

Classification: Bill

Primary Sponsor: Philip Palmesano

Notable support: Multiple cosponsors (see list below)

This bill seeks to create a state personal income tax credit for teachers’ unreimbursed expenditures on qualified instructional supplies.

What the bill would do

Main purpose: Provide a tax credit against individual state income tax for teachers’ unreimbursed out-of-pocket purchases of qualified supplies used for instruction.

The exact mechanics (credit amount, eligibility criteria, and definitions) would be specified in the bill’s text. Based on the title, the core concept is to reduce the financial burden on teachers who pay for necessary classroom materials themselves.

Key provisions (as generally outlined by the bill’s title)

Credit against income tax: The bill would authorize a tax credit for unreimbursed expenditures by teachers for qualified supplies.

Qualified supplies: The definition of what counts as “qualified supplies” would be laid out in the statute (e.g., classroom materials, instructional tools). The scope (whether it includes digital resources, consumables, etc.) will be defined in the text.

Unreimbursed expenditures: Only purchases not reimbursed by the school or district would qualify.

Limitations and administration: Details such as credit rate, maximum credit per taxpayer, carryforward provisions (if any), refundability, and how to claim the credit would be included in the bill.

Note: The specific numerical details (e.g., dollar caps, percentage rates) are not provided in the summary information available here and would be found in the bill’s full text.

Procedural and timeline aspects

Committee action: Referred to the Ways and Means Committee, indicating a review of fiscal impact and policy considerations.

Legislative actions: The bill shows a single entry date for the referral (March 14, 2025); a duplicate entry appears in the record, but both indicate the same committee referral.

Related bills (prior sessions): A 4350, A 4777, A 7397, A 5251, A 5992, A 4489, A 3585, A 4977, A 5440. These prior-session bills suggest a continued interest in tax relief related to teacher expenditures and may influence the current bill’s drafting.

Related context

The number of cosponsors is substantial, with a mix of sponsors and co-sponsors, reflecting broad legislative interest in supporting teachers with tax relief for classroom expenses.

The primary sponsor is Philip Palmesano, with a wide group of cosponsors listed, indicating bipartisan or broad cross-party engagement.

Next steps for readers

Await full text to review the precise definitions, eligibility criteria, credit amount, and any sunset or sunset-related provisions.

Monitor committee hearings in Ways and Means for fiscal notes, potential amendments, and testimony from educators and stakeholders.

Consider the bill’s potential fiscal impact on state revenue and on teachers’ net income, once the financial details are available.

Bill