DE HB189

Creates a nonrefundable state personal income tax credit of up to $250 for resident elementary and secondary school teachers.

Eligible educators can claim the credit for expenses paid or incurred for books, supplies, supplementary materials, services, equipment, computer equipment, and related software used for teaching students.

"Eligible educator" is defined as an individual employed as an elementary or secondary school teacher.

Effective for tax years beginning on and after January 1, 2014.