HCS HB 751, 226 & 667 -- INCOME TAX:  CREDIT FOR TEACHER SUPPLIES

SPONSOR:  Kennedy

COMMITTEE ACTION:  Voted "do pass" by the Committee on Ways and
Means by a vote of 14 to 1.

This substitute authorizes an individual income tax credit equal
to 75% of the cost of non-reimbursed instructional materials
purchased by a teacher used in the course of employment as a
teacher in a public elementary and secondary school.  The
maximum credit per taxpayer cannot exceed $50 in any tax year.

The credit will apply to tax year 2001 and thereafter.

FISCAL NOTE:  Not available at time of printing.

PROPONENTS:  Supporters say that many teachers purchase teaching
materials from personal funds to assist in the classroom.  This
credit would reimburse them for these expenses.

Testifying for the bill were Representatives Kennedy and
Gaskill; St. Louis Board of Education; and Mark JaCoway.

OPPONENTS:  There was no opposition voiced to the committee.

Bill Tucker, Assistant Director of Research

Missouri House of Representatives
Last Updated November 26, 2001 at 11:45 am