NJ S579

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

Eligible educators include K-12 teachers, instructors, counselors, speech language specialists, and principals who work at least 900 hours per school year at a public or private school in New Jersey

Paraprofessionals covered include school aides and classroom aides who assist teaching staff with supervising pupil activities at New Jersey elementary or secondary schools

Qualifying classroom supplies include books, computer equipment, software, services, and other supplementary materials used in the classroom, but exclude nonathletic supplies for health or physical education courses

Takes effect for taxable years beginning on or after January 1 following enactment, modeled on the federal educator expense deduction under Internal Revenue Code section 62