This bill proposes a gross income tax deduction for eligible educators and paraprofessionals in New Jersey, allowing them to deduct up to $250 for unreimbursed expenses related to classroom supplies incurred during the taxable year. The definition of "classroom supplies" includes books, computer equipment (along with related software and services), and other materials used in the classroom, while explicitly excluding nonathletic supplies for health or physical education courses.

Eligible educators are defined as individuals employed as teachers, counselors, or principals in grades K-12 for at least 900 hours in a school year, while paraprofessionals are defined as school or classroom aides assisting teaching staff. This deduction mirrors the federal income tax deduction for educator expenses outlined in the Internal Revenue Code. The bill is set to take effect immediately and will apply to taxable years beginning on or after January 1 following its enactment.