An Act amending the act of March 10, 1949 (P.L.30, No.14), known as the Public School Code of 1949, providing for educator expenses tax credit.

PRINTER'S NO. 3100
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2325
Session of
2026
INTRODUCED BY INGLIS, BURGOS, MERSKI, McNEILL, BRENNAN, PROBST,
SANCHEZ, MAYES, HILL-EVANS, DOUGHERTY, BOYD, PARKER,
MALAGARI, DEASY, CEPEDA-FREYTIZ AND CIRESI, MARCH 27, 2026
REFERRED TO COMMITTEE ON FINANCE, MARCH 30, 2026
AN ACT
Amending the act of March 10, 1949 (P.L.30, No.14), entitled "An
act relating to the public school system, including certain
provisions applicable as well to private and parochial
schools; amending, revising, consolidating and changing the
laws relating thereto," providing for educator expenses tax
credit.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of March 10, 1949 (P.L.30, No.14), known
as the Public School Code of 1949, is amended by adding an
article to read:
ARTICLE XVII-E
EDUCATOR EXPENSES TAX CREDIT
Section 1701-E. Scope of article.
This article relates to the educator expenses tax credit.
Section 1702-E. 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:
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"Department." The Department of Revenue of the Commonwealth.
"Educator expenses." Costs to cover the purchase of
instructional materials or supplies that are designated for
classroom use in a school entity or nonpublic school, as
determined by the department.
"Nonpublic school." As defined in section 923.3-A(b).
"Professional employee." As the term "professional employe"
is defined in section 1101(1).
"School entity." A school district, intermediate unit, area
career and technical school, charter school, regional charter
school or cyber charter school operating within this
Commonwealth.
Section 1703-E. Tax credit.
For taxable years beginning on and after January 1, 2025, a
professional employee shall be allowed a tax credit for educator
expenses purchased by the professional employee in the amount
paid during the taxable year, or $500, whichever is less.
Section 1704-E. Limitations.
A professional employee is not entitled to carry forward,
carry back, sell or assign all or a portion of a tax credit
granted to the professional employee under this article.
Section 1705-E. Department responsibilities.
The department shall:
(1) Promulgate rules and regulations to administer the
provisions of this article.
(2) In consultation with the Department of Education,
determine the educator expenses that qualify under this
article.
(3) Post guidelines of the educator expenses tax credit
on its publicly accessible Internet website.
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(4) Submit an annual report to the chairperson and
minority chairperson of the Education Committee of the Senate
and the chairperson and minority chairperson of the Education
Committee of the House of Representatives regarding the
educator expenses tax credit program. The report shall
include the number of professional educators who received tax
credits under this article and the total dollar amount of tax
credits awarded under this article.
Section 2. This act shall take effect in 60 days.
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