Bill Text: NY A09267 | 2013-2014 | 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 $450 per year.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2014-04-04 - referred to ways and means [A09267 Detail]

Download: New_York-2013-A09267-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         9267
                                 I N  A S S E M B L Y
                                     April 4, 2014
                                      ___________
       Introduced by M. of A. CRESPO -- 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 41 to read as follows:
    3    (41)  EXPENSES  NOT  IN  EXCESS OF FOUR HUNDRED FIFTY DOLLARS ACTUALLY
    4  INCURRED AND PAID BY AN ELIGIBLE EDUCATOR FOR SCHOOL SUPPLIES,  ACTUALLY
    5  USED  AND  USEFUL,  TO  THE EXTENT NOT DEDUCTIBLE IN DETERMINING FEDERAL
    6  ADJUSTED GROSS INCOME AND NOT REIMBURSED. FOR THE PURPOSES OF THIS PARA-
    7  GRAPH, THE 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    S 2. This act shall take effect immediately and shall apply to taxable
   22  years beginning on or after January 1, 2015.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD04180-06-4