SB 873 - For all tax years beginning on or after January 1, 2023, this act establishes 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 act is identical to SB 228 (2021) and SCS/SB 583 (2020), and to a provision contained in 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). JOSH NORBERG