NJ A3416

Creates a New Jersey gross income tax deduction of up to $250 per year for unreimbursed classroom supply expenses incurred by eligible educators and paraprofessionals

Defines "eligible educator" as K-12 teachers, instructors, counselors, speech language specialists, or principals working at least 900 hours per school year at public or private schools in New Jersey

Includes paraprofessionals (school aides and classroom aides who assist teaching staff) as eligible for the deduction

Covers expenses for books, computer equipment, software, services, and other supplementary classroom materials, but excludes nonathletic supplies for health or physical education courses

Modeled on the federal income tax deduction for educator expenses under Section 62 of the Internal Revenue Code, and takes effect for taxable years beginning January 1 following enactment