With the enhancement of the school supply tax credit, there is the increase in the rate, there's removing the requirement that the school supplies be used in a school or in a child care facility and the third component is adding several electronic devices to the list of eligible durable goods. This measure would take effect starting in the 2021 tax year.
The fourth and final measure in this part of the bill concerns the northern residents deduction. It expands the travel component of the deduction to those who aren't receiving employer-provided travel benefits. This would be up to $1,200 in eligible travel expenses for the northern zone, and half of that for the intermediate zone. This proposed change would also apply to the 2021 subsequent tax years.
Mr. Chair, that's all for part 1.