Bill Text: NY A04805 | 2019-2020 | General Assembly | Introduced

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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: Moderate Partisan Bill (Democrat 37-12)

Status: (Introduced - Dead) 2020-01-08 - referred to ways and means [A04805 Detail]

Download: New_York-2019-A04805-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          4805
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    February 5, 2019
                                       ___________
        Introduced  by  M.  of  A. COLTON, WEPRIN, BICHOTTE, M. G. MILLER, OTIS,
          STIRPE, ZEBROWSKI, BARRON, COOK, MOSLEY, PICHARDO, MONTESANO, PALMESA-
          NO, RAIA, DiPIETRO, McDONOUGH, BLAKE, SCHIMMINGER,  THIELE,  BRABENEC,
          L. ROSENTHAL,  RIVERA, WALKER, JOYNER, PERRY, ENGLEBRIGHT, BARNWELL --
          Multi-Sponsored by -- M. of A. CRESPO, CROUCH, DAVILA, FRIEND,  SIMON,
          SOLAGES -- 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 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.
                                                                   LBD03511-02-9