Provides deduction from gross income of $500 for full-time educators and paraprofessionals and $350 for part-time educators and paraprofessionals.

This bill creates a tax deduction for New Jersey educators and school aides. Full-time educators and paraprofessionals (school aides) receive a $500 deduction from gross income, while part-time workers get $350. Full-time status requires at least 25 hours per week of employment. The deduction applies to teachers in public schools, charter schools, and other approved educational settings, including nonpublic schools for students with disabilities.