senate Bill S3626

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 $500 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

  • 07 / Feb / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 10 / Jun / 2013
    • COMMITTEE DISCHARGED AND COMMITTED TO RULES
  • 10 / Jun / 2013
    • ORDERED TO THIRD READING CAL.1186
  • 11 / Jun / 2013
    • PASSED SENATE
  • 11 / Jun / 2013
    • DELIVERED TO ASSEMBLY
  • 11 / Jun / 2013
    • REFERRED TO WAYS AND MEANS
  • 08 / Jan / 2014
    • DIED IN ASSEMBLY
  • 08 / Jan / 2014
    • RETURNED TO SENATE
  • 08 / Jan / 2014
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 31 / Jan / 2014
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 31 / Jan / 2014
    • PRINT NUMBER 3626A
  • 10 / Feb / 2014
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 10 / Feb / 2014
    • PRINT NUMBER 3626B
  • 21 / Apr / 2014
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 21 / Apr / 2014
    • PRINT NUMBER 3626C
  • 29 / Apr / 2014
    • REPORTED AND COMMITTED TO FINANCE
  • 02 / May / 2014
    • AMEND AND RECOMMIT TO FINANCE
  • 02 / May / 2014
    • PRINT NUMBER 3626D
  • 09 / Jun / 2014
    • COMMITTEE DISCHARGED AND COMMITTED TO RULES
  • 09 / Jun / 2014
    • ORDERED TO THIRD READING CAL.1206
  • 10 / Jun / 2014
    • PASSED SENATE
  • 10 / Jun / 2014
    • DELIVERED TO ASSEMBLY
  • 10 / Jun / 2014
    • REFERRED TO WAYS AND MEANS

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 $500 per year.

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Bill Details

Versions:
S3626
S3626A
S3626B
S3626C
S3626D
Legislative Cycle:
2013-2014
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd ยง612, Tax L
Versions Introduced in Previous Legislative Cycles:
2011-2012: S5289A
2009-2010: S727

Sponsor Memo

BILL NUMBER:S3626

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 imme-
diately and shall apply to taxable year beginning on and after January
1, 2014.

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 average of $589 a year. This legislation will provide teachers
much-needed relief from these out-of-rocket costs.

LEGISLATIVE HISTORY: 2012: S.5289 Reported to Finance/A.2567 - Referred
to Ways Means 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.1025 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, 2014.

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

                                  3626

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 7, 2013
                               ___________

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:

  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, 2014.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04180-01-3

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