STATE OF NEW YORK ________________________________________________________________________ 1033--A 2019-2020 Regular Sessions IN SENATE January 10, 2019 ___________ Introduced by Sen. RIVERA -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, in relation to providing personal income taxpayers with a modification reducing federal adjusted gross income for tuition paid at any institution of higher education 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) For taxable years beginning on and after January first, two thou- 4 sand nineteen, the amount paid by a taxpayer with a federal adjusted 5 gross income of less than one hundred thousand dollars, for tuition at 6 any institution of higher education within the state provided such 7 expense is for tuition of the taxpayer or a dependent of the taxpayer 8 and; provided, however, that such authorized amount of the deduction 9 shall not exceed three thousand dollars multiplied by the number of 10 persons for whom such tuition is paid. 11 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD06449-02-9