HB846:

Income tax, state; deduction for teaching material expenses.

Bill Summary:

Income tax deduction; teaching material expenses.
Provides an income tax deduction beginning in taxable year 2022 for
the lesser of $500 or the actual purchase price of teaching materials
purchased by a teacher and used in teaching Virginia public primary
or secondary school students. The deduction may not be claimed if
the purchases were reimbursed or claimed as a deduction on the teacher's
federal income tax return for the taxable year.