HB2784 Summary

• Creates a tax deduction for eligible kindergarten through grade 12 educators (teachers, instructors, counselors, principals, and aides) for unreimbursed classroom expenses up to $500 per taxable year.

• Allows deduction for expenses related to books, supplies (excluding athletic supplies), computer equipment with related software and services, and supplementary classroom materials.

• Requires eligible educators to work at least 900 hours during a school year at public or nonpublic Illinois elementary or secondary schools complying with Title VI of the Civil Rights Act of 1964.

• Makes the deduction effective for taxable years ending on or after December 31, 2015, and exempts it from the automatic sunset provision in Section 250 of the Illinois Income Tax Act.

• Takes effect immediately upon becoming law.