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, 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 in various educational roles, such as teachers and counselors, for at least 900 hours in a school year at a public or private school in New Jersey. Paraprofessionals are defined as school aides who assist teaching staff. This deduction mirrors the federal tax deduction for educator expenses, aiming to provide financial relief to those working in the education sector. The bill is set to take effect immediately and will apply to taxable years beginning on or after January 1 following its enactment.