Indiana § 6-3-3-14.5 - Credit for amounts expended by teacher for classroom supplies
Full text of Indiana Indiana Code § 6-3-3-14.5 — Credit for amounts expended by teacher for classroom supplies, with citation guidance and answers to common questions.
§ 6-3-3-14.5. Credit for amounts expended by teacher for classroom supplies
Sec. 14.5. (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.
As added by P.L.213-2015, SEC.82.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 6-3-3-14.5
What does Indiana Code § 6-3-3-14.5 cover?
Section 6-3-3-14.5 ("Credit for amounts expended by teacher for classroom supplies") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 6-3-3-14.5?
A common citation format is "Indiana Code § 6-3-3-14.5" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 6-3-3-14.5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.