Bill Text: NY S03626 | 2013-2014 | General Assembly | Amended

New York Senate Bill 3626 (Prior Session Legislation)

Bill Title: Provides for a personal income tax deduction for school supplies paid for out-of-pocket by K-12 teachers in public and nonpublic schools, up to $500 per year.

Spectrum: Slight Partisan Bill (Republican 2-1)

Status: (Engrossed - Dead) 2014-06-10 - referred to ways and means [S03626 Detail]

Download: New_York-2013-S03626-Amended.html

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        3626--D
                              2013-2014 Regular Sessions
                                   I N  S E N A T E
                                   February 7, 2013
                                      ___________
       Introduced  by  Sens.  LANZA,  GOLDEN, VALESKY -- read twice and ordered
         printed, and when printed to be committed to the Committee on Investi-
         gations and Government Operations -- recommitted to the  Committee  on
         Investigations  and  Government  Operations  in accordance with Senate
         Rule  6,  sec.  8  --  committee  discharged,  bill  amended,  ordered
         reprinted  as  amended  and recommitted to said committee -- committee
         discharged, bill amended, ordered reprinted as amended and recommitted
         to said committee  --  committee  discharged,  bill  amended,  ordered
         reprinted  as  amended  and  recommitted to said committee -- reported
         favorably from said  committee  and  committed  to  the  Committee  on
         Finance  --  committee  discharged, bill amended, ordered reprinted as
         amended and recommitted to said committee
       AN ACT to amend the tax law,  in  relation  to  authorizing  a  personal
         income  tax deduction for elementary and secondary school teachers for
         certain expenses incurred for school supplies
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1. Subsection (c) of section 612 of the tax law is amended by
    2  adding a new paragraph 42 to read as follows:
    3    (42) EXPENSES NOT IN EXCESS OF FIVE HUNDRED DOLLARS ACTUALLY  INCURRED
    4  AND  PAID BY AN ELIGIBLE EDUCATOR FOR SCHOOL SUPPLIES, ACTUALLY USED AND
    5  USEFUL, TO THE EXTENT NOT DEDUCTIBLE  IN  DETERMINING  FEDERAL  ADJUSTED
    6  GROSS INCOME AND NOT REIMBURSED. FOR THE PURPOSES OF THIS PARAGRAPH, THE
    7  FOLLOWING TERMS HAVE THE FOLLOWING MEANINGS:
    8    (I) "ELIGIBLE EDUCATOR" MEANS A PERSON EMPLOYED AS A TEACHER, INSTRUC-
    9  TOR,  COUNSELOR, PRINCIPAL OR AIDE IN A SCHOOL FOR AT LEAST NINE HUNDRED
   10  HOURS DURING A SCHOOL YEAR.
   11    (II) "NONPUBLIC SCHOOL" HAS THE SAME MEANING AS PROVIDED FOR SUCH TERM
   12  IN SUBPARAGRAPH (B)  OF  PARAGRAPH  THREE  OF  SUBSECTION  (J)  OF  THIS
   13  SECTION.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD04180-10-4
       S. 3626--D                          2
    1    (III)  "SCHOOL"  MEANS ANY PUBLIC OR NONPUBLIC SCHOOL PROVIDING EDUCA-
    2  TION IN ANY GRADE FROM KINDERGARTEN THROUGH TWELFTH.
    3    (IV)  "SCHOOL  SUPPLIES" INCLUDES BOOKS, SUPPLIES (OTHER THAN NON-ATH-
    4  LETIC SUPPLIES FOR COURSES OF INSTRUCTION IN HEALTH OR  PHYSICAL  EDUCA-
    5  TION), COMPUTER EQUIPMENT (INCLUDING RELATED SOFTWARE AND SERVICES), AND
    6  OTHER EQUIPMENT AND SUPPLEMENTAL MATERIALS USED BY THE ELIGIBLE EDUCATOR
    7  IN THE CLASSROOM.
    8    S 2. This act shall take effect immediately and shall apply to taxable
    9  years beginning on or after January 1, 2015.