SECTION 1. For purposes of this act the following shall be defined as
"Eligible Educator"-Kindergarten through grade 12 teacher, instructor, counselor, principal or aide who worked in a school for at least 900 hours during a school year.
"Qualified Expenses"-Necessary expenses paid for professional development courses taken related to the curriculum, books, supplies, equipment (including but not limited to computer and related equipment, software, services, and online educational resources), and for personal protective equipment, disinfectant, and other other supplies used for the prevention of the spread of the 2019 novel coronavirus.
SECTION 2. Notwithstanding any general or special law to the contrary an educator licensed and working in the commonwealth in a elementary or secondary school shall be allowed to deduct up to $500 of qualified expenses if filing individually or $1,000 if filling jointly with a spouse who is a qualified educator, provided that neither qualified educator can deduct more than $500 of their qualified expenses.
SECTION 3. This act shall expire on January 1, 2025.
The information contained in this website is for general information purposes only. The General Court provides this information as a public service and while we endeavor to keep the data accurate and current to the best of our ability, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the website or the information contained on the website for any purpose. Any reliance you place on such information is therefore strictly at your own risk.