Provides gross income tax deduction to eligible educators and paraprofessionals for expense of classroom supplies.

This bill allows eligible New Jersey educators (K-12 teachers, counselors, principals) and paraprofessionals (school aides) to deduct up to $250 of unreimbursed classroom supply expenses from their gross income tax. It covers costs like books, computers, software, and classroom materials, but excludes nonathletic supplies for health or physical education classes. To qualify, individuals must work at least 900 hours annually in a New Jersey public or private elementary/secondary school. The deduction applies to taxable years starting after the bill's enactment date.