PA HB1900

Creates a refundable state tax credit of up to $100 for eligible educators (teachers, instructors, counselors, principals, and aides) in grades K-12 who purchase unreimbursed classroom supplies such as books, materials, computers, software, and equipment

Married couples filing jointly where both spouses are eligible educators may claim up to $200 combined

Eligible educators must work in public or nonpublic schools in Pennsylvania for at least the minimum required days or hours under the Public School Code

Department of Education must provide an annual list of certified teachers to the Department of Revenue for eligibility verification; taxpayers cannot claim the credit if they also claim a deduction for the same unreimbursed classroom expenses

Applies to taxable years beginning after December 31, 2025; credits cannot be carried forward, carried back, sold, or assigned