Pennsylvania 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

PRIOR PRINTER'S NO. 2405 PRINTER'S NO. 2537
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1900
Session of
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
Amending the act of 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; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," providing for teacher EDUCATOR tax credit.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
the Tax Reform Code of 1971, is amended by adding an article to
read:
ARTICLE XVII-B.1
TEACHER EDUCATOR TAX CREDIT
Section 1701-B.1. Scope of article.
This article relates to teacher EDUCATOR tax credits.
Section 1702-B.1. Definitions.
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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 AN ELIGIBLE EDUCATOR .
"Department." The Department of Revenue of the Commonwealth.
"ELIGIBLE EDUCATOR." AN INDIVIDUAL WHO IS EMPLOYED AS A
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 credit." The teacher EDUCATOR tax credit established
under this article.
"Taxpayer." An individual who is a certified teacher AN
ELIGIBLE EDUCATOR and subject to tax under Article III.
Section 1703-B.1. Tax credit for teachers 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.--
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(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.
(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) , 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 DEPARTMENT MAY REQUEST ADDITIONAL
INFORMATION TO VERIFY ELIGIBILITY.
(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
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sought. This paragraph shall not apply if any part