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2005 SESSION

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SB 1239 Income tax, state; subtractions include certain materials used for teaching.

Introduced by: H. Russell Potts, Jr. | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED SENATE:

Income tax deduction; materials used for teaching.  Provides an income tax deduction for teachers for the costs of teaching materials, computer equipment, and supplies that are purchased by the teacher and for which the teacher is not reimbursed. The deduction shall not exceed $250 per year and shall not apply if the teacher claimed a deduction for the costs on his federal income tax return. The Department of Taxation is directed to develop guidelines for materials that would qualify for the deduction.

SUMMARY AS INTRODUCED:

Income tax deduction; materials used for teaching.  Provides an income tax deduction for public school, private school, and home school teachers in the Commonwealth for the costs of teaching materials and supplies that are purchased by the teacher and for which the teacher is not reimbursed. The deduction shall not exceed $500 per year and shall not apply if the teacher claimed a deduction for the costs on his federal income tax return. The Department of Taxation is directed to develop guidelines for materials that would qualify for the deduction.