Bill Text: NY S00721 | 2025-2026 | General Assembly | Introduced

New York Senate Bill 721

Introduced

Bill Title: Enacts the "educator expense assistance act" to allow educators to deduct qualified expenses incurred by K-12 educators.

Sponsorship: Partisan Bill (Republican 1)

Status: (Introduced - Dead) 2026-04-28 - REFERENCE CHANGED TO BUDGET AND REVENUE [S00721 Detail]

Download: New_York-2025-S00721-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                           721

                               2025-2026 Regular Sessions

                    IN SENATE

                                       (Prefiled)

                                     January 8, 2025
                                       ___________

        Introduced  by  Sen.  RHOADS -- read twice and ordered printed, and when
          printed to be committed to the Committee on Civil Service and Pensions

        AN ACT to amend the tax law, in relation to allowing educators to deduct
          qualified expenses incurred by K-12 educators

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section  1.  Short  title. This act shall be known and may be cited as
     2  the "educator expense assistance act".
     3    § 2. Subsection (d) of section 615 of the tax law is amended by adding
     4  a new paragraph 6 to read as follows:
     5    (6) up to three hundred dollars for educators filing a  single  person
     6  or  six  hundred  dollars if married filing jointly and both spouses are
     7  eligible educators, but not more than  three  hundred  dollars  each  of
     8  unreimbursed  trade  or  business  expenses paid or incurred for partic-
     9  ipation in professional development courses, books,  supplies,  computer
    10  equipment  (including  related  software and services), other equipment,
    11  and supplementary materials. For courses in health  or  physical  educa-
    12  tion, the expenses for supplies must be for athletic supplies. An eligi-
    13  ble  educator  shall  be defined as an educator for the tax year if said
    14  educator served as a kindergarten through grade twelve teacher, instruc-
    15  tor, counselor, principal or aide for at  least  nine  hundred  hours  a
    16  school year in a school that provides elementary or secondary education.
    17    § 3. This act shall take effect immediately.



         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02651-01-5