Assembly Bill A2567

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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Sponsored By

Archive: Last Bill Status - In Assembly Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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Bill Amendments

co-Sponsors

multi-Sponsors

2011-A2567 - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in 2009-2010 Legislative Session:
A8274

2011-A2567 - 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.

2011-A2567 - Bill Text download pdf 

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

                                  2567

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            January 19, 2011
                               ___________

Introduced  by  M. of A. COLTON, SPANO, BARCLAY -- Multi-Sponsored by --
  M. of A. CRESPO, McDONOUGH -- read once and referred to the  Committee
  on Ways and Means

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

co-Sponsors

multi-Sponsors

2011-A2567A - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in 2009-2010 Legislative Session:
A8274

2011-A2567A - 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.

2011-A2567A - Bill Text download pdf 

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

                                 2567--A

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            January 19, 2011
                               ___________

Introduced  by M. of A. COLTON, BARCLAY, WEPRIN -- Multi-Sponsored by --
  M. of A.   CRESPO, McDONOUGH, PALMESANO, SALADINO  --  read  once  and
  referred  to  the  Committee  on  Ways and Means -- recommitted to the
  Committee on Ways and Means in accordance with Assembly Rule 3, sec. 2
  -- 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

co-Sponsors

multi-Sponsors

2011-A2567B (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in 2009-2010 Legislative Session:
A8274

2011-A2567B (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.

2011-A2567B (ACTIVE) - Bill Text download pdf 

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

                                 2567--B

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            January 19, 2011
                               ___________

Introduced  by M. of A. COLTON, BARCLAY, WEPRIN -- Multi-Sponsored by --
  M. of A.   CRESPO, McDONOUGH, PALMESANO, SALADINO  --  read  once  and
  referred  to  the  Committee  on  Ways and Means -- recommitted to the
  Committee on Ways and Means in accordance with Assembly Rule 3, sec. 2
  -- committee discharged, bill amended, ordered  reprinted  as  amended
  and  recommitted to said committee -- again reported from said commit-
  tee with amendments, 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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03659-04-2

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