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

This bill would allow New Jersey teachers and school aides to deduct up to $250 annually from their state taxes for unreimbursed classroom supply expenses. Eligible educators include K-12 teachers, counselors, principals, and paraprofessionals (like classroom aides) who work at least 900 hours yearly in public or private New Jersey schools. The deduction covers books, computers, software, and teaching materials, but excludes health/physical education supplies. It mirrors a federal tax provision and applies to taxable years starting after enactment. The bill directly affects qualifying school staff by reducing their state tax burden for essential classroom costs.