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An Act To Provide an Income Tax Deduction for Teachers To Account for the Purchase of Supplies
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §5122, sub-§2, ¶Y  is enacted to read:
 
Y.  For an individual employed full time during the tax year as a teacher certified under Title 20-A, chapter 501, an amount equal to 2% of gross income from employment as a teacher.
Sec. 2. Application. This Act applies to tax years beginning on or after January 1, 2007.
 
SUMMARY
This bill provides an income tax deduction for full-time teachers equal to 2% of their gross income from teaching. The deduction is intended to compensate teachers for supplies and other items they purchase without reimbursement to support their work.