HB 1900 — An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, providing for educator tax credit.

PRIOR PRINTER'S NO.

2405 PRINTER'STHE NO.GENERAL ASSEMBLY OF PENNSYLVANIA HOUSE BILL Session of No.

25371900 THE2025 GENERALINTRODUCED ASSEMBLYBY OFRIVERA, PENNSYLVANIANEILSON, HOUSESAMUELSON, BILLWEBSTER, SessionMERSKI, BRENNAN, HANBIDGE, PROBST, HOHENSTEIN, STEELE AND GALLAGHER, OCTOBER 6, 2025 REFERRED TO COMMITTEE ON FINANCE, OCTOBER 6, 2025 AN ACT Amending the act of No.March 4, 1971 (P.L.6, No.2), entitled "An act relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing taxes thereon;

1900 2025 INTRODUCED BY RIVERA, NEILSON, SAMUELSON, WEBSTER, MERSKI, SANCHEZ, K.

HARRIS, BELLMON, HILL-EVANS, GIRAL, BURGOS, BRENNAN, HANBIDGE, PROBST, HOHENSTEIN, STEELE, GALLAGHER, FLEMING, CIRESI, D.

WILLIAMS, CEPEDA-FREYTIZ, PARKER, SMITH- WADE-EL, SHUSTERMAN, BOYD, CURRY AND RUSNOCK, OCTOBER 6, 2025 AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES, AS AMENDED, OCTOBER 28, 2025 AN ACT Ameact relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing taxes thereon;

conferring powers and imposing duties upon the Department of Revenue, certain employers, fiduciaries, individuals, persons, corporations and other entities;

prescribing crimes, offenses andandations penalties," providing for teacher EDUCATOR tax credit.

<-- The General Assembly of the Commonwealth of Pennsylvania hereby enacts as follows:

ARTICLE XVII-B.1 TEACHER EDUCATOR TAX CREDIT <-- Section 1701-B.1.

This article relates to teacher EDUCATOR tax credits.

<-- Section 1702-B.1.

"Certified teacher." An individual who, during any portion <-- of the taxable year for which the tax credit is being sought, was certified as a teacher by the Commonwealth and was employed as a teacher in a public, nonpublic or charter school in this Commonwealth.

"Classroom supplies." The term includes books, materials, computers and related equipment, including related software and services, other equipment and supplementary materials for use in the classroom of a certified teacherteacher. AN ELIGIBLE EDUCATOR.

<-- "Department." The Department of Revenue of the Commonwealth.

"ELIGIBLE"Tax EDUCATOR."credit." ANThe INDIVIDUALteacher WHOtax IScredit EMPLOYEDestablished ASunder Athis <--article. TEACHER, INSTRUCTOR, COUNSELOR, PRINCIPAL OR AIDE FOR STUDENTS IN KINDERGARTEN THROUGH GRADE 12 FOR AT LEAST THE MINIMUM NUMBER OF DAYS OR HOURS REQUIRED UNDER SECTION 133, 914.1-A(C), 1327(B), 1327.3 OR 1715-A(9) OF THE ACT OF MARCH 10, 1949 (P.L.30, NO.14), KNOWN AS THE PUBLIC SCHOOL CODE OF 1949, TO PROVIDE AN ELEMENTARY OR SECONDARY EDUCATION IN A PUBLIC OR NONPUBLIC SCHOOL LOCATED IN THIS COMMONWEALTH.

"Tax"Taxpayer." credit."An Theindividual teacherwho EDUCATORis taxa creditcertified establishedteacher <--and subject to tax under thisArticle article.III.

"Taxpayer." An individual who is a certified teacher AN <-- ELIGIBLE EDUCATOR and subject to tax under Article III.

Tax credit for teachersteachers. EDUCATORS.

<-- (a) Eligibility.--A taxpayer who is a certified teacher and <-- incurs expenses for the purchase of classroom supplies in a taxable year may apply for a tax credit.

(b) Amount of credit.--The amount CREDIT.-- <-- 20250HB1900PN2537 - 2 - (1) THE AMOUNT of the tax credit shall be equal to 100% of the amount that the taxpayer spent on unreimbursed classroom supplies during the taxable year, up to a maximum of $100.

(2) FOR MARRIED TAXPAYERS FILING JOINTLY WHO ARE BOTH <-- ELIGIBLE EDUCATORS, THE TAXPAYERS SHALL BE ELIGIBLE FOR A CREDIT EQUAL TO 100% OF THE AMOUNT THAT THE TAXPAYERS SPENT ON UNREIMBURSED CLASSROOM SUPPLIES DURING THE TAXABLE YEAR, UP TO A MAXIMUM OF $200.

(a) Determination of eligibility.--In order to determine 20250HB1900PN2405 - 2 - eligibility for the tax credit, the Department of Education shall annually provide to the department a list of all certified teachers during the taxable year.

(b) Ineligibility.-- (1) A taxpayer shall be ineligible for the tax credit unless the department verifies that the taxpayer's name appears on the list provided under subsection (a),(a) OR THAT <-- THE TAXPAYER QUALIFIES AS AN ELIGIBLE EDUCATOR AS VERIFIED BY ANOTHER METHOD, for the taxable year in which the tax credit is being sought.

THE(2) DEPARTMENTA MAYtaxpayer REQUESTshall ADDITIONALbe <--ineligible INFORMATIONfor TOthe VERIFYtax ELIGIBILITY.credit if the taxpayer has claimed a deduction for unreimbursed business expenses related to classroom education under Article III for the taxable year in which the tax credit is sought.

(2) A taxpayer shall be ineligible for the tax credit if the taxpayer has claimed a deduction for unreimbursed business expenses related to classroom education under Article III for the taxable year in which the tax credit is 20250HB1900PN2537 - 3 - sought.

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