senate Bill S5289A

2011-2012 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 Committee


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

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Actions

view actions (14)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 14, 2012 print number 5289b
amend and recommit to finance
May 02, 2012 reported and committed to finance
Jan 23, 2012 print number 5289a
amend and recommit to investigations and government operations
Jan 04, 2012 referred to investigations and government operations
returned to senate
died in assembly
Jun 15, 2011 referred to ways and means
delivered to assembly
passed senate
ordered to third reading cal.1286
committee discharged and committed to rules
May 03, 2011 referred to investigations and government operations

Votes

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May 2, 2012 - Investigations and Government Operations committee Vote

S5289A
8
0
committee
8
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Investigations and Government Operations committee vote details

Investigations and Government Operations Committee Vote: May 2, 2012

Bill Amendments

Original
A
B (Active)
Original
A
B (Active)

S5289 - Bill Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S727

S5289 - Bill Texts

view 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.

view sponsor memo
BILL NUMBER:S5289

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, 2011.

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-pocket costs.

LEGISLATIVE HISTORY:
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:
Undetermined.

EFFECTIVE DATE:
Immediately and shall apply to taxable year beginning on and after
January 1, 2011.

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

                                  5289

                       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

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, 2011.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03659-01-1

S5289A - Bill Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S727

S5289A - Bill Texts

view 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.

view 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 full text
download pdf
                    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

Co-Sponsors

S5289B (ACTIVE) - Bill Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S727

S5289B (ACTIVE) - Bill Texts

view 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.

view sponsor memo
BILL NUMBER:S5289B

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 average 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 full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 5289--B

                       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 -- reported favorably from said commit-
  tee and committed to the Committee on Finance -- 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-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03659-05-2

S. 5289--B                          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, 2012.
  FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
  This bill would allow eligible educators to deduct up to $450 annually
for  the  out-of-pocket  expenses  for  school supplies under New York's
personal income tax in addition to the existing Federal deduction.
  We estimate that this 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  annually
thereafter.

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