Bill Text: NY A03585 | 2019-2020 | General Assembly | Introduced


Bill Title: Establishes credits against income tax for a teacher's unreimbursed expenditures for qualified supplies.

Spectrum: Strong Partisan Bill (Republican 33-3)

Status: (Introduced) 2020-01-08 - referred to ways and means [A03585 Detail]

Download: New_York-2019-A03585-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          3585
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    January 29, 2019
                                       ___________
        Introduced by M. of A. PALMESANO, BLANKENBUSH, BARNWELL, FINCH, GARBARI-
          NO,  GIGLIO, NORRIS -- Multi-Sponsored by -- M. of A. ASHBY, BRABENEC,
          BRAUNSTEIN, CROUCH, DiPIETRO, FRIEND, GOODELL, LAWRENCE,  MALLIOTAKIS,
          McDONOUGH,  MIKULIN,  B. MILLER,  MONTESANO,  MORINELLO,  RAIA, SMITH,
          STEC, WALSH -- read once and referred to the  Committee  on  Ways  and
          Means
        AN  ACT  to amend the tax law, in relation to establishing an income tax
          credit for a teacher's unreimbursed expenditures for qualified  class-
          room or teaching supplies
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1.  Section 606 of the tax law is  amended  by  adding  a  new
     2  subsection (jjj) to read as follows:
     3    (jjj)  Credit  for a teacher's unreimbursed expenditures for qualified
     4  classroom or teaching supplies.   (1) For purposes  of  this  subsection
     5  "qualified  expenditures  for classroom or teaching supplies" shall mean
     6  expenditures for classroom books and other instructional  materials  and
     7  equipment  used  in elementary and secondary schools, notebooks, writing
     8  utensils including but not limited to pencils, pens, crayons  and  mark-
     9  ers,  paper, teaching materials such as posters and supplies for special
    10  projects, and field trip costs. Classroom books and other  instructional
    11  materials  shall not include books and materials used in the teaching of
    12  religious tenets, doctrines, or worship, the  purpose  of  which  is  to
    13  instill such tenets, doctrines, or worship, nor does it include books or
    14  materials  for  extracurricular  activities  including  sporting events,
    15  speech activities, driver's education, or  similar  programs,  with  the
    16  exception of musical or dramatic events or programs.
    17    (2)  For  taxable years beginning on or after January first, two thou-
    18  sand twenty-one, a qualified taxpayer shall be allowed a maximum  credit
    19  of five hundred dollars annually against the tax imposed by this article
    20  for  qualified expenditures for classroom or teaching supplies in quali-
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD07528-01-9

        A. 3585                             2
     1  fied elementary and secondary educational institutions, provided, howev-
     2  er, that the amount of such credit shall not exceed the tax  imposed  by
     3  section six hundred one of this part, for the taxable year. If the cred-
     4  it  exceeds  the  tax  as so reduced, the taxpayers may receive, and the
     5  comptroller, subject to a certificate of the commissioner, shall pay  to
     6  the  taxpayer  as  an  overpayment, without interest, the amount of such
     7  excess.
     8    § 2. This act shall take effect immediately and shall apply to taxable
     9  years beginning on or after January 1, 2021.
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