Bill Text: NY A04725 | 2015-2016 | General Assembly | Introduced

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 (Democrat 31-17)

Status: (Introduced - Dead) 2016-01-28 - print number 4725a [A04725 Detail]

Download: New_York-2015-A04725-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4725
                              2015-2016 Regular Sessions
                                 I N  A S S E M B L Y
                                   February 5, 2015
                                      ___________
       Introduced  by M. of A. COLTON, WEPRIN -- Multi-Sponsored by -- M. of A.
         CRESPO -- read once and referred to the Committee on Ways and Means
       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.
   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
   19  OTHER EQUIPMENT AND SUPPLEMENTAL MATERIALS USED BY THE ELIGIBLE EDUCATOR
   20  IN THE CLASSROOM.
   21    S 2. This act shall take effect immediately and shall apply to taxable
   22  years beginning on or after January 1, 2016.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD01286-01-5