Bill Text: NY S07817 | 2023-2024 | General Assembly | Introduced

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Bill Title: Establishes a tax deduction for expenses not in excess of five hundred dollars paid by eligible qualified personnel or an eligible service coordinator for early intervention supplies.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-01-03 - REFERRED TO BUDGET AND REVENUE [S07817 Detail]

Download: New_York-2023-S07817-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          7817

                               2023-2024 Regular Sessions

                    IN SENATE

                                    December 18, 2023
                                       ___________

        Introduced  by  Sen. MANNION -- read twice and ordered printed, and when
          printed to be committed to the Committee on Rules

        AN ACT to amend the tax law, in relation to establishing a tax deduction
          for expenses related to early intervention 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 eligible qualified personnel or an eligible service coordi-
     5  nator for early intervention supplies, actually used and useful, to  the
     6  extent  not  deductible in determining federal adjusted gross income and
     7  not reimbursed. For the purposes of this paragraph, the following  terms
     8  shall have the following meanings:
     9    (i)  "Qualified  personnel" shall have the same meaning as subdivision
    10  fifteen of section twenty-five hundred forty-one of  the  public  health
    11  law.
    12    (ii)  "Service coordinator" shall have the same meaning as subdivision
    13  sixteen of section twenty-five hundred forty-one of  the  public  health
    14  law.
    15    (iii)  "Early  intervention  supplies" shall mean books, supplies, and
    16  other equipment and supplemental materials used  by  eligible  qualified
    17  personnel  or  an eligible service coordinator in the furtherance of his
    18  or her professional duties.
    19    § 2. This act shall take effect immediately and shall apply to taxable
    20  years beginning on or after January 1, 2025.


         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13767-01-3