SB 12 - This act authorizes income tax deductions for educators and first responders. EDUCATOR EXPENSES TAX DEDUCTION For all tax years beginning on or after January 1, 2025, this act authorizes a tax deduction in the amount of 100% of unreimbursed educator expenses incurred by an eligible educator, not to exceed $500. An eligible educator is defined as an individual who is a kindergarten through grade twelve teacher, instructor, counselor, principal, or aide in a school for at least 900 hours during a school year, or is a teacher in an early childhood education program. Educator expenses are defined as expenses incurred as a result of the participation by the educator in professional development courses related to the curriculum in which the educator provides instruction, and expenses in connection with books, supplies, computer equipment and other equipment, and supplementary materials used by the eligible educator in the classroom. This provision is identical to SB 873 (2022), SB 228 (2021), and SCS/SB 583 (2020), and to a provision in SS/SB 59 (2025), SB 1055 (2020), and HB 2750 (2020), and is substantially similar to HCS/HB 1981 (2022), HB 1338 (2020), SB 61 (2019), and HCS/HBs 299 & 364 (2019). FIRST RESPONDER TAX DEDUCTION For all tax years beginning on or after January 1, 2025, this act authorizes a tax deduction for income received as salary or compensation for service as a first responder, not to exceed $500. First responder is defined as state and local law enforcement personnel, telecommunicator first responders, fire department personnel, and emergency medical personnel who will be deployed to bioterrorism attacks, terrorist attacks, catastrophic or natural disasters, and emergencies. This provision is identical to a provision in SS/SB 59 (2025). JOSH NORBERG