A. 7244 2
(B) "NONPUBLIC SCHOOL", AS USED IN THIS SUBSECTION, SHALL MEAN ANY
NON-PROFIT ELEMENTARY OR SECONDARY SCHOOL IN THE STATE OF NEW YORK,
OTHER THAN A PUBLIC SCHOOL, WHICH (I) IS PROVIDING INSTRUCTION IN
ACCORDANCE WITH ARTICLE SEVENTEEN AND SECTION THIRTY-TWO HUNDRED FOUR OF
THE EDUCATION LAW, (II) HAS NOT BEEN FOUND TO BE IN VIOLATION OF TITLE
VI OF THE CIVIL RIGHTS ACT OF NINETEEN HUNDRED SIXTY-FOUR, 78 STAT. 252,
42 U.S.C. SEC. 2000 (D) AND (III) WHICH IS ENTITLED TO A TAX EXEMPTION
UNDER SECTIONS FIVE HUNDRED ONE (A) AND FIVE HUNDRED ONE (C)(3) OF THE
INTERNAL REVENUE CODE. THE COMMISSIONER OF EDUCATION SHALL FURNISH TO
THE COMMISSIONER BY JANUARY FIRST OF EACH YEAR, A CERTIFIED LIST OF
NONPUBLIC SCHOOLS WHICH COMPLY WITH CLAUSE (I) OF THIS SUBPARAGRAPH FOR
THE PRECEDING CALENDAR YEAR AND SHALL PROVIDE SUCH OTHER ASSISTANCE WITH
RESPECT TO WHETHER NONPUBLIC SCHOOLS COME WITHIN SUCH CLAUSE (I) AS THE
COMMISSIONER MAY REQUIRE.
(C) "PUBLIC SCHOOL", AS USED IN THIS SUBSECTION, SHALL MEAN ANY
ELEMENTARY OR SECONDARY SCHOOL IN THE STATE OF NEW YORK THAT IS SUBJECT
TO THE SUPERVISION OF THE COMMISSIONER OF EDUCATION PURSUANT TO SECTION
THREE HUNDRED NINE OF THE EDUCATION LAW. PUBLIC SCHOOL SHALL INCLUDE ANY
CHARTER SCHOOL ORGANIZED PURSUANT TO ARTICLE FIFTY-SIX OF THE EDUCATION
LAW.
(D) "REGULAR SCHOOL YEAR", AS USED IN THIS SUBSECTION, SHALL MEAN THE
MONTHS OF THE TAXABLE YEAR EXCLUSIVE OF JULY AND AUGUST.
S 2. Subsection (j) of section 612 of the tax law is REPEALED and a
new subsection (j) is added to read as follows:
(J) TUITION TAX DEDUCTION. (1) GENERAL. AN INDIVIDUAL SHALL BE ENTI-
TLED TO SUBTRACT FROM HIS OR HER FEDERAL ADJUSTED GROSS INCOME AN AMOUNT
NOT EXCEEDING THE AMOUNT SHOWN IN THE TABLE SET FORTH IN THIS PARAGRAPH,
MULTIPLIED BY THE NUMBER OF DEPENDENTS ATTENDING AN ELEMENTARY OR
SECONDARY PUBLIC OR NONPUBLIC SCHOOL ON A FULL-TIME BASIS FOR AT LEAST
THREE MONTHS DURING THE REGULAR SCHOOL YEAR FOR THE EDUCATION OF SUCH
DEPENDENT IN GRADES KINDERGARTEN THROUGH TWELVE, PROVIDED SUCH INDIVID-
UAL IS ALLOWED AN EXEMPTION UNDER SECTION SIX HUNDRED SIXTEEN OF THIS
PART FOR SUCH DEPENDENT. PROVIDED, FURTHER, THAT THE DEDUCTION UNDER
THIS PARAGRAPH SHALL NOT EXCEED THE AMOUNT PAID FOR EACH SUCH DEPENDENT
IN TUITION TO SUCH ELEMENTARY OR SECONDARY PUBLIC OR NONPUBLIC SCHOOL
FOR SUCH EDUCATION OF SUCH DEPENDENT.
(A) FOR THE TAXABLE YEAR BEGINNING JANUARY 1, 2009,
IF THE FEDERAL THE AMOUNT
ADJUSTED GROSS ALLOWABLE FOR EACH
INCOME IS: DEPENDENT IS:
LESS THAN $115,000 $2,500
115,000--119,999 2,150
120,000--124,999 1,800
125,000--129,999 1,450
130,000--134,999 1,100
135,000--139,999 750
140,000--144,999 400
145,000--149,999 50
150,000 AND OVER 0
(B) FOR THE TAXABLE YEAR BEGINNING JANUARY 1, 2010,
IF THE FEDERAL THE AMOUNT
ADJUSTED GROSS ALLOWABLE FOR EACH
INCOME IS: DEPENDENT IS:
LESS THAN $115,000 $5,000
A. 7244 3
115,000--119,999 4,300
120,000--124,999 3,600
125,000--129,999 2,900
130,000--134,999 2,200
135,000--139,999 1,500
140,000--144,999 800
145,000--149,999 100
150,000 AND OVER 0
(C) FOR THE TAXABLE YEARS BEGINNING JANUARY 1, 2011,
IF THE FEDERAL THE AMOUNT
ADJUSTED GROSS ALLOWABLE FOR EACH
INCOME IS: DEPENDENT IS:
LESS THAN $115,000 $7,500
115,000--119,999 6,450
120,000--124,999 5,400
125,000--129,999 4,350
130,000--134,999 3,300
135,000--139,999 2,250
140,000--144,999 1,200
145,000--149,999 150
150,000 AND OVER 0
(D) FOR THE TAXABLE YEAR BEGINNING JANUARY 1, 2012 AND THEREAFTER,
IF THE FEDERAL THE AMOUNT
ADJUSTED GROSS ALLOWABLE FOR EACH
INCOME IS: DEPENDENT IS:
LESS THAN $115,000 $10,000
115,000--119,999 8,750
120,000--124,999 7,500
125,000--129,999 6,250
130,000--134,999 5,000
135,000--139,999 3,750
140,000--144,999 2,500
145,000--149,999 1,250
150,000 AND OVER 0
(2) HUSBAND AND WIFE. IN DETERMINING THE APPLICABLE FEDERAL ADJUSTED
GROSS INCOME OF A HUSBAND AND WIFE WHO FILE JOINTLY ON THEIR FEDERAL
TAX RETURN, WHETHER OR NOT THEY FILE SEPARATE NEW YORK STATE RETURNS,
FOR PURPOSES OF THE TABLE SET FORTH IN PARAGRAPH ONE OF THIS
SUBSECTION, THE FEDERAL ADJUSTED GROSS INCOME OF A HUSBAND AND WIFE
SHALL BE THE AGGREGATE OF THEIR FEDERAL ADJUSTED GROSS INCOMES FOR THE
TAXABLE YEAR. THE HUSBAND OR WIFE TAXPAYER WHO CLAIMS AN EXEMPTION FOR
THE DEPENDENT ON HIS OR HER NEW YORK STATE INCOME TAX RETURN SHALL BE
ALLOWED TO TAKE THE DEDUCTION PRESCRIBED IN PARAGRAPH ONE OF THIS
SUBSECTION.
(3) DEFINITIONS. (A) "TUITION", AS USED IN THIS SUBSECTION, SHALL MEAN
THE AMOUNT ACTUALLY PAID DURING THE TAXABLE YEAR BY THE TAXPAYER FOR THE
ENROLLMENT OF A DEPENDENT DURING THE REGULAR SCHOOL YEAR AT AN ELEMENTA-
RY OR SECONDARY PUBLIC OR NONPUBLIC SCHOOL.
(B) "NONPUBLIC SCHOOL", AS USED IN THIS SUBSECTION, SHALL MEAN ANY
NON-PROFIT ELEMENTARY OR SECONDARY SCHOOL IN THE STATE OF NEW YORK,
OTHER THAN A PUBLIC SCHOOL, WHICH (I) IS PROVIDING INSTRUCTION IN
ACCORDANCE WITH ARTICLE SEVENTEEN AND SECTION THIRTY-TWO HUNDRED FOUR OF
THE EDUCATION LAW, (II) HAS NOT BEEN FOUND TO BE IN VIOLATION OF TITLE
VI OF THE CIVIL RIGHTS ACT OF NINETEEN HUNDRED SIXTY-FOUR, 78 STAT.
A. 7244 4
252, 42 U.S.C. SEC. 2000 (D) AND (III) WHICH IS ENTITLED TO A TAX
EXEMPTION UNDER SECTIONS FIVE HUNDRED ONE (A) AND FIVE HUNDRED ONE (C)
(3) OF THE INTERNAL REVENUE CODE. THE COMMISSIONER OF EDUCATION SHALL
FURNISH TO THE COMMISSIONER BY JANUARY FIRST OF EACH YEAR, A CERTIFIED
LIST OF NONPUBLIC SCHOOLS WHICH COMPLY WITH CLAUSE (I) OF THIS SUBPARA-
GRAPH FOR THE PRECEDING CALENDAR YEAR AND SHALL PROVIDE SUCH OTHER
ASSISTANCE WITH RESPECT TO WHETHER NONPUBLIC SCHOOLS COME WITHIN SUCH
CLAUSE (I) AS THE COMMISSIONER MAY REQUIRE.
(C) "PUBLIC SCHOOL", AS USED IN THIS SUBSECTION, SHALL MEAN ANY
ELEMENTARY OR SECONDARY SCHOOL IN THE STATE OF NEW YORK THAT IS SUBJECT
TO THE SUPERVISION OF THE COMMISSIONER OF EDUCATION PURSUANT TO SECTION
THREE HUNDRED NINE OF THE EDUCATION LAW. PUBLIC SCHOOL SHALL INCLUDE ANY
CHARTER SCHOOL ORGANIZED PURSUANT TO ARTICLE FIFTY-SIX OF THE EDUCATION
LAW.
(D) "REGULAR SCHOOL YEAR", AS USED IN THIS SUBSECTION, SHALL MEAN THE
MONTHS OF THE TAXABLE YEAR EXCLUSIVE OF JULY AND AUGUST.
(4) ADDITIONAL INFORMATION. ANY CLAIM FOR A MODIFICATION UNDER THIS
SUBSECTION SHALL BE ACCOMPANIED BY SUCH INFORMATION AS THE COMMISSIONER
MAY REQUIRE.
S 3. Subdivision (j) of section 11-1712 of the administrative code of
the city of New York is REPEALED and a new subdivision (j) is added to
read as follows:
(J) TUITION TAX DEDUCTION. (1) GENERAL. AN INDIVIDUAL SHALL BE ENTI-
TLED TO SUBTRACT FROM HIS OR HER FEDERAL ADJUSTED GROSS INCOME AN AMOUNT
NOT EXCEEDING THE AMOUNT SHOWN IN THE TABLE SET FORTH IN THIS PARAGRAPH,
MULTIPLIED BY THE NUMBER OF DEPENDENTS ATTENDING AN ELEMENTARY OR
SECONDARY PUBLIC OR NONPUBLIC SCHOOL ON A FULL-TIME BASIS FOR AT LEAST
THREE MONTHS DURING THE REGULAR SCHOOL YEAR FOR THE EDUCATION OF SUCH
DEPENDENT IN GRADES KINDERGARTEN THROUGH TWELVE, PROVIDED SUCH INDIVID-
UAL IS ALLOWED AN EXEMPTION UNDER SECTION 11-1716 OF THIS SUBCHAPTER FOR
SUCH DEPENDENT. PROVIDED, FURTHER, THAT THE DEDUCTION UNDER THIS PARA-
GRAPH SHALL NOT EXCEED THE AMOUNT PAID FOR EACH SUCH DEPENDENT IN
TUITION TO SUCH ELEMENTARY OR SECONDARY PUBLIC OR NONPUBLIC SCHOOL FOR
SUCH EDUCATION OF SUCH DEPENDENT.
(A) FOR THE TAXABLE YEAR BEGINNING JANUARY 1, 2009,
IF THE FEDERAL THE AMOUNT
ADJUSTED GROSS ALLOWABLE FOR EACH
INCOME IS: DEPENDENT IS:
LESS THAN $115,000 $2,500
115,000--119,999 2,150
120,000--124,999 1,800
125,000--129,999 1,450
130,000--134,999 1,100
135,000--139,999 750
140,000--144,999 400
145,000--149,999 50
150,000 AND OVER 0
(B) FOR THE TAXABLE YEAR BEGINNING JANUARY 1, 2010,
IF THE FEDERAL THE AMOUNT
ADJUSTED GROSS ALLOWABLE FOR EACH
INCOME IS: DEPENDENT IS:
LESS THAN $115,000 $5,000
115,000--119,999 4,300
120,000--124,999 3,600
A. 7244 5
125,000--129,999 2,900
130,000--134,999 2,200
135,000--139,999 1,500
140,000--144,999 800
145,000--149,999 100
150,000 AND OVER 0
(C) FOR THE TAXABLE YEARS BEGINNING JANUARY 1, 2011,
IF THE FEDERAL THE AMOUNT
ADJUSTED GROSS ALLOWABLE FOR EACH
INCOME IS: DEPENDENT IS:
LESS THAN $115,000 $7,500
115,000--119,999 6,450
120,000--124,999 5,400
125,000--129,999 4,350
130,000--134,999 3,300
135,000--139,999 2,250
140,000--144,999 1,200
145,000--149,999 150
150,000 AND OVER 0
(D) FOR THE TAXABLE YEAR BEGINNING JANUARY 1, 2012 AND THEREAFTER,
IF THE FEDERAL THE AMOUNT
ADJUSTED GROSS ALLOWABLE FOR EACH
INCOME IS: DEPENDENT IS:
LESS THAN $115,000 $10,000
115,000--119,999 8,750
120,000--124,999 7,500
125,000--129,999 6,250
130,000--134,999 5,000
135,000--139,999 3,750
140,000--144,999 2,500
145,000--149,999 1,250
150,000 AND OVER 0
(2) HUSBAND AND WIFE. IN DETERMINING THE APPLICABLE FEDERAL ADJUSTED
GROSS INCOME OF A HUSBAND AND WIFE WHO FILE JOINTLY ON THEIR FEDERAL TAX
RETURN, WHETHER OR NOT THEY FILE SEPARATE NEW YORK STATE RETURNS, FOR
PURPOSES OF THE TABLE SET FORTH IN PARAGRAPH ONE OF THIS SUBDIVISION,
THE FEDERAL ADJUSTED GROSS INCOME OF A HUSBAND AND WIFE SHALL BE THE
AGGREGATE OF THEIR FEDERAL ADJUSTED GROSS INCOMES FOR THE TAXABLE YEAR.
THE HUSBAND OR WIFE TAXPAYER WHO CLAIMS AN EXEMPTION FOR THE DEPENDENT
ON HIS OR HER NEW YORK CITY INCOME TAX RETURN SHALL BE ALLOWED TO TAKE
THE DEDUCTION PRESCRIBED IN PARAGRAPH ONE OF THIS SUBDIVISION.
(3) DEFINITIONS. (A) "TUITION", AS USED IN THIS SUBDIVISION, SHALL
MEAN THE AMOUNT ACTUALLY PAID DURING THE TAXABLE YEAR BY THE TAXPAYER
FOR THE ENROLLMENT OF A DEPENDENT DURING THE REGULAR SCHOOL YEAR AT AN
ELEMENTARY OR SECONDARY PUBLIC OR NONPUBLIC SCHOOL.
(B) "NONPUBLIC SCHOOL", AS USED IN THIS SUBDIVISION, SHALL MEAN ANY
NON-PROFIT ELEMENTARY OR SECONDARY SCHOOL IN THE STATE OF NEW YORK,
OTHER THAN A PUBLIC SCHOOL, WHICH (I) IS PROVIDING INSTRUCTION IN
ACCORDANCE WITH ARTICLE SEVENTEEN AND SECTION THIRTY-TWO HUNDRED FOUR
OF THE EDUCATION LAW, (II) HAS NOT BEEN FOUND TO BE IN VIOLATION OF
TITLE VI OF THE CIVIL RIGHTS ACT OF NINETEEN HUNDRED SIXTY-FOUR, 78
STAT. 252, 42 U.S.C. SEC. 2000 (D) AND (III) WHICH IS ENTITLED TO A TAX
EXEMPTION UNDER SECTIONS FIVE HUNDRED ONE (A) AND FIVE HUNDRED ONE (C)
(3) OF THE INTERNAL REVENUE CODE. THE COMMISSIONER OF EDUCATION SHALL
A. 7244 6
FURNISH TO THE COMMISSIONER BY JANUARY FIRST OF EACH YEAR, A CERTIFIED
LIST OF NONPUBLIC SCHOOLS WHICH COMPLY WITH CLAUSE (I) OF THIS SUBPARA-
GRAPH FOR THE PRECEDING CALENDAR YEAR AND SHALL PROVIDE SUCH OTHER
ASSISTANCE WITH RESPECT TO WHETHER NONPUBLIC SCHOOLS COME WITHIN SUCH
CLAUSE (I) AS THE COMMISSIONER MAY REQUIRE.
(C) "PUBLIC SCHOOL", AS USED IN THIS SUBDIVISION, SHALL MEAN ANY
ELEMENTARY OR SECONDARY SCHOOL IN THE STATE OF NEW YORK THAT IS SUBJECT
TO THE SUPERVISION OF THE COMMISSIONER OF EDUCATION PURSUANT TO SECTION
THREE HUNDRED NINE OF THE EDUCATION LAW. PUBLIC SCHOOL SHALL INCLUDE ANY
CHARTER SCHOOL ORGANIZED PURSUANT TO ARTICLE FIFTY-SIX OF THE EDUCATION
LAW.
(D) "REGULAR SCHOOL YEAR", AS USED IN THIS SUBDIVISION, SHALL MEAN THE
MONTHS OF THE TAXABLE YEAR EXCLUSIVE OF JULY AND AUGUST.
(4) ADDITIONAL INFORMATION. ANY CLAIM FOR A MODIFICATION UNDER THIS
SUBDIVISION SHALL BE ACCOMPANIED BY SUCH INFORMATION AS THE COMMISSIONER
MAY REQUIRE.
S 4. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2009.