Indiana § 6-3-3-14.5 Credit for amounts expended by teacher for classroom supplies

Indiana Statutes

§ 6-3-3-14.5 — Credit for amounts expended by teacher for classroom supplies

Indiana § 6-3-3-14.5

Art. 3STATE INCOME TAXES

Ch. 3Credits

This text of Indiana § 6-3-3-14.5 (Credit for amounts expended by teacher for classroom supplies) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-3-3-14.5 (2026).

Text

5.

(a)As used in this section, "classroom supplies" means any items that qualify for the educator expense deduction under Section 62(a)(2)(D) of the Internal Revenue Code (as effective December 31, 2013).

(b)Each taxable year, an individual employed as a teacher (as defined in IC 20-18-2-22(a)) is entitled to a credit against the individual's adjusted gross income tax liability for amounts expended during the taxable year for classroom supplies. The amount of the credit is the lesser of:

(1)one hundred dollars ($100); or

(2)the total amount expended for classroom supplies during a taxable year.

(c)The credit provided by this section may not exceed the amount of the individual's adjusted gross income tax liability for the taxable year, reduced by the sum of all credits for the taxable

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5. (a) As used in this section, "classroom
supplies" means any items that qualify for the educator expense
deduction under Section 62(a)(2)(D) of the Internal Revenue Code (as
effective December 31, 2013).
(b) Each taxable year, an individual employed as a teacher (as
defined in IC 20-18-2-22(a)) is entitled to a credit against the
individual's adjusted gross income tax liability for amounts expended
during the taxable year for classroom supplies. The amount of the
credit is the lesser of:
(1) one hundred dollars ($100); or
(2) the total amount expended for classroom supplies during a
taxable year.
(c) The credit provided by this section may not exceed the amount
of the individual's adjusted gross income tax liability for the taxable
year, reduced by the sum of all credits for the taxable year that are
applied before the application of the credit provided by this section.
The amount of any unused credit under this section for a taxable year
may not be carried forward to a succeeding taxable year, carried back
to a preceding taxable year, or refunded.