Assembly Bill 64 proposes the creation of a state income tax deduction for elementary and secondary school teachers for certain eligible expenses, mirroring a similar federal deduction. Specifically, the bill allows teachers to claim a deduction of up to $300 for expenses incurred during the taxable year, which include costs for professional development courses, books, and classroom supplies. This deduction can be claimed regardless of whether the teacher has claimed the federal deduction.

The new legal language introduced in the bill specifies that the deduction applies to expenses defined under federal law, specifically referencing 26 USC 62 (a) (2) (D) and 26 USC 62 (d) (1) for eligible educators. This addition aims to provide financial relief to teachers by allowing them to reduce their state taxable income based on their out-of-pocket expenses for educational resources, thereby supporting their professional development and classroom needs.