senate Bill S3626C

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

Votes

Sponsor Memo

BILL NUMBER:S3626C

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 $500 a year.

SUMMARY OF PROVISIONS:

Section 1. Subsection c of section 612 of the tax law is amended by
adding a new paragraph 41.

Section 2. This act shall take effect immediately and shall apply to
taxable year beginning on and after January 1, 2015.

JUSTIFICATION:

Although a federal tax deduction exists for teacher's out-of-pocket
school supplies expenses of up to $500, 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:

2013: S.3626B Referred to Ways & Means
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:

This act shall take effect immediately and apply to taxable years
beginning on or after January 1, 2015.


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

                                 3626--C

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 7, 2013
                               ___________

Introduced  by  Sens.  LANZA, VALESKY -- read twice and ordered printed,
  and when printed to be committed to the  Committee  on  Investigations
  and  Government Operations -- recommitted to the Committee on Investi-
  gations and Government Operations in accordance with  Senate  Rule  6,
  sec.  8  --  committee  discharged, bill amended, ordered reprinted as
  amended and recommitted to said  committee  --  committee  discharged,
  bill  amended,  ordered  reprinted  as amended and recommitted to said
  committee -- 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 41 to read as follows:
  (41)  EXPENSES NOT IN EXCESS OF FIVE HUNDRED 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 PARAGRAPH, 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-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04180-07-4

S. 3626--C                          2

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, 2015.

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