Representative Rich, prime sponsor, presented House Bill 22-1126. For tax years 2022 through 2026, the bill creates a state income tax credit of up to $500 for eligible educators that teach kindergarten through twelfth grade and classroom paraprofessionals that incur certain out-of-pocket classroom expenses. The credit amount is equal to the educator's qualifying classroom expenses in excess of the $250 deduction allowed on their federal income tax return, but not exceeding $750. The tax credit is refundable, meaning if the amount exceeds the taxpayer's state income tax liability, the balance is refunded to the taxpayer. Eligible educators filing a joint income tax return may each claim the full credit. She responded to questions from the committee.