Budget Amendment ID: FY2026-S3-722

EDU 722

Teacher Tax Deduction

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

"SECTION __. For purposes of this section, the following shall be defined as

'Eligible Educator' -Kindergarten through grade 12 teacher, instructor, counselor, or aide who worked in a school for at least 900 hours during a school year.

'Qualified Expenses' -Necessary expenses paid for books, supplies, equipment (including but not limited to computer and related equipment, software, services, and online educational resources).

Notwithstanding any general or special law to the contrary an eligible 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 an eligible educator, provided that neither eligible educator can deduct more than $500 of their qualified expenses.

SECTION ___. SECTION ___ shall expire on January 1, 2030."