Bill Number: SB 315
Subject: Income Tax
Sponsor: Jeff Irwin
MASA Position:

Description: Provides for an individual income tax credit for expenditures by public school teachers for certain classroom supplies. Public school teachers could claim a credit up to $1,000 for a single return or up to $2,000 for a joint return. Under the bill, the following items would qualify for the exemption; books, videotapes, cds, dvds, books on tape, art supplies, classroom decorative materials, food, materials for experiments, prizes, awards or rewards. Equipment such as tape recorders, headphones, science equipment and lab equipment would also qualify.

Position Notes:
Position Date:
Bill Status: Introduced (5/14/2019; Referred to Committee on Finance)
PA Number: NA
SB315 link