Businesses are allowed to deduct their actual expenses. Teachers are probably the lowest paid professionals, and school district funds just get tighter and tighter. Most teachers wind up spending a lot of their own money on supplies to enhance the learning experience for their students. The least we can do is at least let them deduct the money they actually spend from their taxes. I'm completely in favor of making this a special case where employees can deduct supplies they pay for themselves and aren't reimbursed for.