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.

Bill Text

AI-generated reading aid from the bill's amendatory text — verify against the official bill.

This bill establishes a new teacher tax credit in Pennsylvania law.

• March 4, 1971 (P.L.6, No.2)

  ARTICLE XVII-B.1 TEACHER TAX CREDIT Section 1701-B.1. Scope of article. This article relates to teacher tax credits. Section 1702-B.1. Definitions. The following words and phrases when used in this article shall have the meanings given to them in this section unless the context clearly indicates otherwise: "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 teacher. "Department." The Department of Revenue of the Commonwealth. "Tax credit." The teacher tax credit established under this article. "Taxpayer." An individual who is a certified teacher and subject to tax under Article III. Section 1703-B.1. Tax credit for teachers. (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 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. (c) Credit refundable.--If the amount of credit that the taxpayer is eligible to receive under this section exceeds the taxpayer's tax liability, the department shall pay the excess amount to the taxpayer. Section 1704-B.1. Eligibility. (a) Determination of eligibility.--In order to determine 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) for the taxable year in which the tax credit is being 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 sought. This paragraph shall not apply if any part of the amount of unreimbursed business expenses claimed is unrelated to classroom supplies. Section 1705-B.1. Carryover, carryback, sale and assignment of tax credit. A taxpayer may not carry forward, carry back, sell or assign all or a portion of a tax credit granted to the taxpayer. Section 1706-B.1. Administration. The department may develop written guidelines for the implementation of this article.

  This introduces a new article in the Tax Reform Code to provide specified tax credits for teachers who purchase classroom supplies.

• This act shall apply to taxable years commencing after December 31, 2025.

  The provisions of the new teacher tax credit will be applicable starting in the taxable years after 2025.

• This act shall take effect immediately.

  The act will become effective as soon as it is signed into law.

Action History

1. October 28, 2025

   Laid on the table

2. October 28, 2025

   First consideration

3. October 28, 2025

   Reported as amended

4. October 06, 2025

   Referred to Finance

Sponsors

• Nikki Rivera · Primary
• Ed Neilson · Cosponsor
• Steve Samuelson · Cosponsor
• Joe Webster · Cosponsor
• Robert E. Merski · Cosponsor
• Benjamin V. Sanchez · Cosponsor
• Keith S. Harris · Cosponsor
• Anthony A. Bellmon · Cosponsor
• Carol Hill-Evans · Cosponsor
• Jose Giral · Cosponsor
• Danilo Burgos · Cosponsor
• Tim Brennan · Cosponsor
• Liz Hanbidge · Cosponsor
• Tarah Probst · Cosponsor
• Joseph C. Hohenstein · Cosponsor
• Mandy Steele · Cosponsor
• Pat Gallagher · Cosponsor
• Justin C. Fleming · Cosponsor
• Joe Ciresi · Cosponsor
• Dan K. Williams · Cosponsor
• Johanny Cepeda-Freytiz · Cosponsor
• Darisha K. Parker · Cosponsor
• Ismail Smith-Wade-El · Cosponsor
• Melissa L. Shusterman · Cosponsor
• Heather Boyd · Cosponsor
• Gina H. Curry · Cosponsor
• Jacklyn Rusnock · Cosponsor
• Dan Goughnour · Cosponsor
• Robert Freeman · Cosponsor

Votes

Subjects