Relating to education; providing for an income tax refund for contributions to qualifying kindergarten through grade 12 classroom teachers, specifying certain limits; providing for the filing of taxpayer refund claims and specifying certain duties of the commissioner of revenue; classifying certain data collected or maintained by the commissioner; requiring commissioner annual summary reports to the commissioner of education; specifying certain required uses of the contributions and certain official refund receipt form content requirements; requiring the board of teaching to specify the form and manner to be used by classroom teachers to account for receipts and eligible expenditures, requiring teacher records availability for review by the board; appropriating money to the commissioner of revenue for the refunds; requiring the department of revenue to assist the board of teaching in establishing a web site and developing the official refund receipt form, specifying certain web site requirements
(je)