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

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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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

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        3626--B
                              2013-2014 Regular Sessions
                                   I N  S E N A T E
                                   February 7, 2013
                                      ___________
       Introduced  by  Sens.  LANZA, VALESKY -- read twice and ordered printed,
         and when printed to be committed to the  Committee  on  Investigations
         and  Government Operations -- recommitted to the Committee on Investi-
         gations 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
       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 41 to read as follows:
    3    (41) EXPENSES NOT IN EXCESS OF FOUR  HUNDRED  FIFTY  DOLLARS  ACTUALLY
    4  INCURRED  AND PAID BY AN ELIGIBLE EDUCATOR FOR SCHOOL SUPPLIES, ACTUALLY
    5  USED AND USEFUL, TO THE EXTENT NOT  DEDUCTIBLE  IN  DETERMINING  FEDERAL
    6  ADJUSTED GROSS INCOME AND NOT REIMBURSED. FOR THE PURPOSES OF THIS PARA-
    7  GRAPH, THE 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.
   14    (III)  "SCHOOL"  MEANS ANY PUBLIC OR NONPUBLIC SCHOOL PROVIDING EDUCA-
   15  TION IN ANY GRADE FROM KINDERGARTEN THROUGH TWELFTH.
   16    (IV) "SCHOOL SUPPLIES" INCLUDES BOOKS, SUPPLIES (OTHER  THAN  NON-ATH-
   17  LETIC  SUPPLIES  FOR COURSES OF INSTRUCTION IN HEALTH OR PHYSICAL EDUCA-
   18  TION), COMPUTER EQUIPMENT (INCLUDING RELATED SOFTWARE AND SERVICES), AND
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD04180-05-4
       S. 3626--B                          2
    1  OTHER EQUIPMENT AND SUPPLEMENTAL MATERIALS USED BY THE ELIGIBLE EDUCATOR
    2  IN THE CLASSROOM.
    3    S 2. This act shall take effect immediately and shall apply to taxable
    4  years beginning on or after January 1, 2015.