BILL WOULD HELP TEACHERS' TAXES.

Byline: Mary Schubert Daily News Staff Writer

Those bulletin boards and storybooks in your child's classroom likely were bought and paid for by the teacher, and proposed legislation would let instructors deduct those expenses from their income tax.

Assembly Bill 13X, authored by Assemblyman George Runner, R-Lancaster, was introduced this month as part of a special session on education called by Gov. Gray Davis. Runner's district includes the Santa Clarita and Antelope valleys.

The terms of the bill, including the deduction amount and criteria about what sort of classroom supplies would be eligible for the annual state tax break, will be worked out in various Assembly committees in the coming months, Runner said.

``It's a way to show appreciation for teachers who invest in their classrooms,'' the assemblyman said.

Newhall Elementary School teacher Mary Ried estimated she spends about $500 a year on classroom supplies. That's an expense that adds up over time, said Ried, a fourth-grade teacher with 14 years of experience, nine of those at Newhall Elementary.

Ried said she can't recall ever deducting teaching expenses from her income tax returns. ``A lot of teachers spend way more than I do, and it would be great if we could get a tax deduction because of it,'' she said.

``If you just stick all your receipts in an envelope and you add it up at the end of the year, you'd be amazed how much you spend. You just do what you have to do to be a good teacher,'' Ried said.

Runner, who operated private schools in the Antelope Valley before being elected to the state Legislature, said AB 13X would apply to those who teach kindergarten through 12th grades.

``If teachers want extra books in their classrooms or other learning tools, they often have to purchase them out of their own pocketbook,'' Runner said. ``(If) these classroom materials are critical to assisting children to learn, teachers definitely should be able to deduct these expenses from their taxes.''

Ried said that the Newhall School District reimburses mentor teachers at its seven schools for some of their supplies and expenses. As a technology specialist, she is a mentor teacher who gives workshops to other district teachers.

District funds, most of which come from the state government, are always in tight supply. ``Our school district is very generous about reimbursing us for some things, but we all spend above and beyond that, so it would be nice if we could get a tax deduction,'' Ried said.

Runner said his proposal shouldn't be confused with a tax credit, which is different from a tax deduction. For instance, if a teacher owed $2,000 in state income taxes and got a $100 credit, he or she would then owe $1,900.

In a tax deduction, ``you lower your taxable amount by (itemizing) what you spend on various things like medical expenses or interest on your home, and then you pay taxes on what's left over,'' he explained.

As with any work-related tax deduction, teachers should save all receipts for classroom supplies to prove their expenses in the event of a tax audit, Runner noted.

The bill, still in its early stages, would progress through the Assembly education and appropriations committees, then to the full Assembly for a vote. If it passes, the bill will go to the state Senate for approval, and if that hurdle is cleared, it will await Davis' signature.

``It wouldn't be going to the governor until summertime,'' Runner said.