Thank you.
This is a very salutary change in the tax code. I want to make it clear that I'm very supportive of introducing the concept that eligible educators, as described in subdivision A.4, school supplies tax credit, are allowed to submit their receiptable expenses as described under “eligible supplies expense”. It's a very well-drafted section. The only problem is the suggestion that teachers might have to obtain from their employer a written certificate to attest to the eligibility of the expenses and that it was a proper deduction.
The Teachers' Federation would like this bill improved by amending it such that the requirement for a written certificate from employers be removed.
My amendment does exactly that. It removes proposed subsection 122.9(3) that creates a possibility, though not a requirement at all times, that the educator obtain a certificate from his or her employer.