Allows gross income tax deduction for up to $1,200 of unreimbursed expenses incurred by eligible educators for purchase of classroom supplies.

This bill (A124) allows eligible New Jersey educators to deduct up to $1,200 from their gross income tax for unreimbursed classroom supply expenses. It directly affects K-12 teachers in public or nonpublic schools within the state who spend their own money on required materials. The deduction covers specific items like books, pencils, computers, lab equipment, and other daily classroom supplies. The provision applies to taxable years beginning after the bill's enactment date.