SPONSOR: Murray
For all tax years beginning on or after January 1, 2027, this bill authorizes a tax deduction in the amount of 100% of unreimbursed educator expenses incurred by an eligible educator, not to exceed $500.
"Eligible educator" and "educator expenses" are defined in the bill.
For all tax years beginning on or after January 1, 2027, this bill authorizes a tax deduction for income received as salary or compensation for service as a first responder, not to exceed $500.
"First responder" is defined in the bill.
This bill is similar to SB 12 (2025).
Statutes affected: