PA HB2325

Creates a tax credit of up to $500 per year for professional employees at public schools, charter schools, intermediate units, career and technical schools, and nonpublic schools who purchase instructional materials and classroom supplies out of pocket

Applies to taxable years beginning on or after January 1, 2025, with the credit equal to the amount spent or $500, whichever is less

Tax credits cannot be carried forward, carried back, sold, or assigned to another party

Requires the Department of Revenue, in consultation with the Department of Education, to determine qualifying expenses and post guidelines on its website

Mandates annual reporting to the Senate and House Education Committees on the number of educators receiving credits and total dollar amount awarded