Bill Text: NY S03073 | 2023-2024 | General Assembly | Introduced

New York Senate Bill 3073

Introduced

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: Partisan Bill (Republican 2-0)

Status: (Introduced) 2024-01-03 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S03073 Detail]

Download: New_York-2023-S03073-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                          3073

                               2023-2024 Regular Sessions

                    IN SENATE

                                    January 27, 2023
                                       ___________

        Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations

        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 47 to read as follows:
     3    (47) 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, 2025.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05657-01-3