shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Certified teacher." A teacher who is certified by the
Commonwealth and currently employed as a teacher.
"Classroom expenses and supplies." The term includes books,
supplies, computers and related equipment, including related
software and services, other equipment and supplementary
materials.
"Department." The Department of Revenue of the Commonwealth.
"Tax credit." The teacher tax credit established under this
article.
"Taxpayer." An individual subject to tax under Article III.
Section 1703-B.1. Tax credit for teachers.
A taxpayer who is a certified teacher and incurs expenses for
the purchase of classroom expenses and supplies in a taxable
year may apply for a teacher tax credit as provided in this
article.
Section 1704-B.1. Limitation on credits.
(a) Limit.--The total amount of credits approved by the
department shall not exceed $15,000,000 in any fiscal year.
(b) Amount of credit.--The amount of the tax credit under
this section may not exceed $250 per applicant per tax year.
(c) Proportion of credit.--If the total amount of eligible
classroom expenses and supplies in a taxable year exceeds
$15,000,000, the department shall equally divide the amount of
the tax credit per applicant.
Section 1705-B.1. Application.
A taxpayer may apply for a tax credit under this article in a
manner prescribed by the department.
Section 1706-B.1. Administration.
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