Budget Amendment ID: FY2023-S4-333

ECO 333

Tax Deduction for remote learning

Messrs. Tarr and O'Connor moved that the proposed new text be amended by inserting after section _ the following:-

SECTION X. For purposes of this section 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 supplies used for the prevention of the spread of the 2019 novel coronavirus.

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 XX. SECTION X shall expire on January 1, 2027.