PA HB1850

Creates a Pennsylvania state tax credit for certified teachers who purchase classroom supplies out-of-pocket, including books, computers, software, equipment, and supplementary materials

Credit amount equals 50% of the federal educator expense deduction claimed under 26 U.S.C. § 62(a)(2)(D)

Eligible teachers must be certified by Pennsylvania and employed at a public, nonpublic, or charter school during the taxable year

Teachers cannot claim both the state tax credit and a state deduction for unreimbursed classroom expenses in the same year

Credit cannot be carried forward, carried back, sold, or assigned; applies to taxable years beginning after December 31, 2026