SCS/SB 583 - For all tax years beginning on or after January 1, 2021, this act establishes a tax deduction in the amount of 100% of unreimbursed educator expenses incurred by an eligible educator, not to exceed $500.

An eligible educator is defined as an individual who is a kindergarten through grade twelve teacher, instructor, counselor, principal, or aide in a school for at least 900 hours during a school year, or is a teacher in an early childhood education program.

Educator expenses are defined as expenses incurred as a result of the participation by the educator in professional development courses related to the curriculum in which the educator provides instruction, and expenses in connection with books, supplies, computer equipment and other equipment, and supplementary materials used by the eligible educator in the classroom.

This act is identical to a provision contained in SB 1055 (2020) and HB 2750 (2020), and is substantially similar to HB 1338 (2020), SB 61 (2019), and HCS/HBs 299 & 364 (2019).

JOSH NORBERG

Statutes affected:
Introduced (3823S.01): 143.121
Committee (3823S.02): 143.121

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Senate Committee Minutes:
SENATE COMMITTEE MINUTES Bill No.: SB 583
Sponsor: Arthur
Hearing Date: 1/21/2020


COMMITTEE: Ways and Means

CHAIRMAN: Koenig

DATE REFERRED: 1/9/2020 DATE HEARING REQUESTED: 1/14/2020



STAFF:
Heidi Kolkmeyer
Josh Norberg
Daniel Wilhelm


WITNESSES GIVING INFORMATION:



WITNESSES FOR:
Jeremy LaFaver - Missouri Charter Public School Association
Matt Michelson - Missouri State Teachers Association
Ben Martin - Missouri Alliance for Arts Education
Otto Fajen - Missouri NEA
Scott Penman - Missouri School Counselors Association
Michael Grote - Missouri School Boards' Association
Ron Berry - American Federation of Teachers


WITNESSES AGAINST: