Bill Text: NY A05251 | 2009-2010 | General Assembly | Introduced

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Bill Title: An act to amend the tax law, in relation to establishing an income tax credit for a teacher's unreimbursed expenditures for qualified classroom or teaching supplies

Spectrum: Strong Partisan Bill (Republican 19-1)

Status: (Introduced - Dead) 2010-07-01 - held for consideration in ways and means [A05251 Detail]

Download: New_York-2009-A05251-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         5251
                              2009-2010 Regular Sessions
                                 I N  A S S E M B L Y
                                   February 11, 2009
                                      ___________
       Introduced by M. of A. BACALLES, THIELE, QUINN, RABBITT, SALADINO, TOWN-
         SEND,  OAKS, WALKER -- Multi-Sponsored by -- M. of A. ALFANO, BARCLAY,
         BARRA, BURLING, CONTE, CROUCH, DUPREY, FINCH,  GIGLIO,  O'MARA,  RAIA,
         SAYWARD,  TEDISCO  --  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 (qq) to read as follows:
    3    (QQ) 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  ELEVEN,  A QUALIFIED TAXPAYER SHALL BE ALLOWED A MAXIMUM CREDIT OF
   19  FIVE HUNDRED DOLLARS ANNUALLY AGAINST THE TAX IMPOSED  BY  THIS  ARTICLE
   20  FOR  QUALIFIED EXPENDITURES FOR CLASSROOM OR TEACHING SUPPLIES IN QUALI-
   21  FIED ELEMENTARY AND SECONDARY EDUCATIONAL INSTITUTIONS, PROVIDED, HOWEV-
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD01310-01-9
       A. 5251                             2
    1  ER, THAT THE AMOUNT OF SUCH CREDIT SHALL NOT EXCEED THE TAX  IMPOSED  BY
    2  SECTION SIX HUNDRED ONE OF THIS PART, FOR THE TAXABLE YEAR. IF THE CRED-
    3  IT  EXCEEDS  THE  TAX  AS SO REDUCED, THE TAXPAYERS MAY RECEIVE, AND THE
    4  COMPTROLLER,  SUBJECT TO A CERTIFICATE OF THE COMMISSIONER, SHALL PAY TO
    5  THE TAXPAYER AS AN OVERPAYMENT, WITHOUT INTEREST,  THE  AMOUNT  OF  SUCH
    6  EXCESS.
    7    S 2. This act shall take effect immediately and shall apply to taxable
    8  years beginning on or after January 1, 2011.