IL HB2457

Creates a deduction for eligible K-12 educators in Illinois for unreimbursed expenses up to $500 per taxable year for classroom materials including books, supplies, computer equipment, and supplementary materials.

Defines "eligible educator" as a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide working at least 900 hours during a school year at a compliant Illinois public or nonpublic school.

Applies to taxable years ending on or after December 31, 2015, and is exempt from the automatic sunset provision that normally expires income tax deductions.

Effective immediately upon becoming law.