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Senate Bill S727

2009-2010 Legislative Session

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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Archive: Last Bill Status - In Senate Committee Finance Committee

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2009-S727 (ACTIVE) - Details

See Assembly Version of this Bill:
A8274
Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Amd ยง612, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: S5289, A2567
2013-2014: S3626
2015-2016: S4615
2017-2018: S4063
2019-2020: S371
2021-2022: S4502
2023-2024: S3073
2025-2026: S3711

2009-S727 (ACTIVE) - 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.

2009-S727 (ACTIVE) - Sponsor Memo

2009-S727 (ACTIVE) - Bill Text download pdf 

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

                                   727

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                            January 14, 2009
                               ___________

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 MEANING DEFINED 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 and after January 1, 2009.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05386-01-9

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