senate Bill S5289A

Amended

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

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 03 / May / 2011
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 15 / Jun / 2011
    • COMMITTEE DISCHARGED AND COMMITTED TO RULES
  • 15 / Jun / 2011
    • ORDERED TO THIRD READING CAL.1286
  • 15 / Jun / 2011
    • PASSED SENATE
  • 15 / Jun / 2011
    • DELIVERED TO ASSEMBLY
  • 15 / Jun / 2011
    • REFERRED TO WAYS AND MEANS
  • 04 / Jan / 2012
    • DIED IN ASSEMBLY
  • 04 / Jan / 2012
    • RETURNED TO SENATE
  • 04 / Jan / 2012
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 23 / Jan / 2012
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 23 / Jan / 2012
    • PRINT NUMBER 5289A
  • 02 / May / 2012
    • REPORTED AND COMMITTED TO FINANCE
  • 14 / Jun / 2012
    • AMEND AND RECOMMIT TO FINANCE
  • 14 / Jun / 2012
    • PRINT NUMBER 5289B

Summary

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.

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Bill Details

Versions:
S5289
S5289A
S5289B
Legislative Cycle:
2011-2012
Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Amd ยง612, Tax L
Versions Introduced in 2009-2010 Legislative Cycle:
S727

Votes

8
0
8
Aye
0
Nay
0
aye with reservations
0
absent
0
excused
0
abstained
show Investigations and Government Operations committee vote details

Sponsor Memo

BILL NUMBER:S5289A REVISED 06/07/12

TITLE OF BILL:
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

PURPOSE:
To provide a personal income tax deduction for school supplies paid
for out of-pocket by K-12 teachers in public and non-public schools,
up to $450 a year.

SUMMARY OF PROVISIONS:
Section 1. Subsection c of section 612 of the tax law is amended by
adding a new paragraph 39.
Section 2. This act shall take effect
immediately and shall apply to taxable year beginning on and after
January 1, 2012.

JUSTIFICATION:
Although a federal tax deduction exists for teacher's out-of-pocket
school supplies expenses of up to $250, it simply is not enough.
According to a survey by Quality Education Data, a market research
firm, teachers spent an average of $521 of their own money on
supplies in 2001, and an average of $448 in 1999. According to a 2001
survey by the National School Supply and Equipment Association,
teachers paid an aver- age of $589 a year. This legislation will
provide teachers much-needed relief from these out-of-pocket costs.

LEGISLATIVE HISTORY:;
2011: S.5289 Passed Senate/A.2567 - Referred to Ways & Means
2010: S.727 Reported to Finance/A.8274 - Referred to Ways & Means
2009: S.727 Reported to Finance/A.8274 - Referred to Ways & Means
2008: S.6792 Passed Senate/A.1312 - Referred to Ways & Means
2007: A.1312 Referred to Ways & Means
2006: A.1029 Referred to Ways & Means
2005: A.1029 Referred to Ways & Means

FISCAL IMPLICATIONS:
The Department of Taxation and Finance estimates that the bill would
result in a $1 million revenue loss during SFY 2012-13 and $3.9
million annually thereafter if the existing Federal deduction is
extended beyond December 31, 2011. Alternatively, if the Federal
deduction is not extended, the bill would result in a $1.7 million
revenue loss during SFY 2012-13 and $6.9 million thereafter.

EFFECTIVE DATE:
Immediately and shall apply to taxable year beginning on and after
January 1, 2012.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 5289--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                               May 3, 2011
                               ___________

Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations -- recommitted to the Committee on Investigations  and
  Government  Operations  in  accordance  with  Senate Rule 6, sec. 8 --
  committee discharged, bill amended, ordered reprinted as  amended  and
  recommitted to said committee

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:

  Section 1. Subsection (c) of section 612 of the tax law is amended  by
adding a new paragraph 39 to read as follows:
  (39)  EXPENSES  NOT  IN  EXCESS OF FOUR HUNDRED FIFTY DOLLARS ACTUALLY
INCURRED AND PAID BY AN ELIGIBLE EDUCATOR FOR SCHOOL SUPPLIES,  ACTUALLY
USED  AND  USEFUL,  TO  THE EXTENT NOT DEDUCTIBLE IN DETERMINING FEDERAL
ADJUSTED GROSS INCOME AND NOT REIMBURSED. FOR THE PURPOSES OF THIS PARA-
GRAPH, THE FOLLOWING TERMS HAVE THE FOLLOWING MEANINGS:
  (I) "ELIGIBLE EDUCATOR" MEANS A PERSON EMPLOYED AS A TEACHER, INSTRUC-
TOR, COUNSELOR, PRINCIPAL OR AIDE IN A SCHOOL FOR AT LEAST NINE  HUNDRED
HOURS DURING A SCHOOL YEAR.
  (II) "NONPUBLIC SCHOOL" HAS THE SAME MEANING AS PROVIDED FOR SUCH TERM
IN  SUBPARAGRAPH  (B)  OF  PARAGRAPH  THREE  OF  SUBSECTION  (J) OF THIS
SECTION.
  (III) "SCHOOL" MEANS ANY PUBLIC OR NONPUBLIC SCHOOL  PROVIDING  EDUCA-
TION IN ANY GRADE FROM KINDERGARTEN THROUGH TWELFTH.
  (IV)  "SCHOOL  SUPPLIES" INCLUDES BOOKS, SUPPLIES (OTHER THAN NON-ATH-
LETIC SUPPLIES FOR COURSES OF INSTRUCTION IN HEALTH OR  PHYSICAL  EDUCA-
TION), COMPUTER EQUIPMENT (INCLUDING RELATED SOFTWARE AND SERVICES), AND
OTHER EQUIPMENT AND SUPPLEMENTAL MATERIALS USED BY THE ELIGIBLE EDUCATOR
IN THE CLASSROOM.
  S 2. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2012.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03659-02-1

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