Bill Text: NY S00371 | 2019-2020 | General Assembly | Amended

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: Partisan Bill (Republican 1-0)

Status: (Introduced) 2019-04-18 - PRINT NUMBER 371A [S00371 Detail]

Download: New_York-2019-S00371-Amended.html

                STATE OF NEW YORK
                               2019-2020 Regular Sessions
                    IN SENATE
                                     January 9, 2019
        Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment  Operations  --  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 44 to read as follows:
     3    (44)  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    § 2. This act shall take effect immediately and shall apply to taxable
    22  years beginning on or after January 1, 2021.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.