New Jersey 2026-2027 Regular Session

New Jersey Assembly Bill A3636

Introduced
1/13/26  

Caption

Allows gross income tax deduction for up to $1,200 of unreimbursed expenses incurred by eligible educators for purchase of classroom supplies.

Impact

If enacted, A3636 would positively impact educators by alleviating some of their personal financial responsibilities when it comes to classroom expenses. This could lead to an improvement in the quality of education as teachers might be able to provide more resources and materials for students without the fear of incurring personal debt. Additionally, this measure may encourage teachers to continue investing in their classrooms, ultimately benefiting student learning outcomes.

Summary

Assembly Bill A3636 aims to provide financial relief to teachers in New Jersey by allowing a gross income tax deduction for unreimbursed expenses incurred for classroom supplies. Eligible educators can deduct up to $1,200 per year for expenses related to the purchase of necessary classroom supplies, which include various educational materials such as books, pencils, computers, and laboratory equipment. The bill is designed to support teachers who often spend their own money on supplies to enhance the educational experience for their students.

Contention

While the bill aims to support educators, discussions around A3636 may reveal differing opinions regarding state funding and budget allocations. Opponents could argue that the state should provide additional funding directly to schools for classroom supplies rather than incentivizing personal spending among teachers. This raises questions about the adequacy and fairness of state support in education, potentially highlighting broader issues of funding for public education in New Jersey.

Companion Bills

NJ S953

Carry Over Allows gross income tax deduction for up to $1,200 of unreimbursed expenses incurred by eligible educators for purchase of classroom supplies.

NJ A124

Carry Over Allows gross income tax deduction for up to $1,200 of unreimbursed expenses incurred by eligible educators for purchase of classroom supplies.

NJ S1146

Same As Allows gross income tax deduction for up to $1,200 of unreimbursed expenses incurred by eligible educators for purchase of classroom supplies.

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