SB 30, introduced by Sen. Randolph, would expand the tax credit for teachers for purchase of classroom supplies from $100 to $500. The related fiscal note estimates that this would decrease State tax revenues by between $5.9 million and $15.5 million annually. If I understand the note correctly, the lower bound is the amount claimed by teachers under a similar federal provision that’s capped at $250. It’s assuming that the $250 cap more or less lets teachers claim everything they’re spending. The upper bound of $15.5 million basically assumes that the teachers currently claiming $250 have enough expenses left over that they could max out a $500 credit as well.
I’m generally of the opinion that teachers shouldn’t have to pay for classroom materials out of pocket. So an increase in the credit sounds like a good idea. And, if we then learn that teachers are subsidizing our education system to the tune of $15.5 million per year, we should raise the credit again.
This is not a benefit to boast about. It’s a source of embarrassment that a state refuses to fund education so that teachers are forced to buy their own classroom supplies. If the legislature passes this provision, they are simply acknowledging their failure to honor and respect the education enterprise, throwing pennies at a beggar and a blot on the state.