AL HB424

Establishes an Alabama income tax credit of up to $300 per year for public school teachers who purchase qualified classroom supplies.

Married couples filing jointly where both spouses are public school teachers may claim up to $600 per year.

Eligible teachers must be employed by a local board of education for at least 900 hours per school year.

Qualified education expenses include books, supplies (except nonathletic health/physical education supplies), computer equipment with software and services, and other equipment and supplementary materials for classroom use.

Tax credit becomes effective for tax years commencing after December 31, 2011, and cannot reduce a taxpayer's tax liability below zero.