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 bill defines "eligible educator" as individuals employed in various educational roles, such as teachers and counselors, who work at least 900 hours in a school year, and "paraprofessional" as those assisting teaching staff in public or private schools. The definition of classroom supplies includes books, computer equipment, and other materials used in the classroom, excluding nonathletic supplies for health or physical education courses.

The legislation aims to provide financial relief to educators and paraprofessionals by mirroring the federal income tax deduction for educator expenses. The bill is set to take effect immediately and will apply to taxable years beginning on or after January 1 of the year following its enactment.