Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jun 14, 2012 |
print number 5289b |
Jun 14, 2012 |
amend and recommit to finance |
May 02, 2012 |
reported and committed to finance |
Jan 23, 2012 |
print number 5289a |
Jan 23, 2012 |
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 |
Senate Bill S5289
2011-2012 Legislative Session
Sponsored By
(R, C, IP, RFM) 24th Senate District
Archive: Last Bill Status - In Senate Committee Finance 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
Actions
Votes
Bill Amendments
2011-S5289 - Details
- See Assembly Version of this Bill:
- A2567
- Current Committee:
- Senate Finance
- Law Section:
- Tax Law
- Laws Affected:
- Amd §612, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2009-2010:
S727, A8274
2013-2014: S3626
2015-2016: S4615
2017-2018: S4063
2019-2020: S371
2021-2022: S4502
2023-2024: S3073
2011-S5289 - 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
2011-S5289 - Bill Text download pdf
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
2011-S5289A - Details
- See Assembly Version of this Bill:
- A2567
- Current Committee:
- Senate Finance
- Law Section:
- Tax Law
- Laws Affected:
- Amd §612, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2009-2010:
S727, A8274
2013-2014: S3626
2015-2016: S4615
2017-2018: S4063
2019-2020: S371
2021-2022: S4502
2023-2024: S3073
2011-S5289A - 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
2011-S5289A - Bill 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
co-Sponsors
(R, C, SC) Senate District
2011-S5289B (ACTIVE) - Details
- See Assembly Version of this Bill:
- A2567
- Current Committee:
- Senate Finance
- Law Section:
- Tax Law
- Laws Affected:
- Amd §612, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2009-2010:
S727, A8274
2013-2014: S3626
2015-2016: S4615
2017-2018: S4063
2019-2020: S371
2021-2022: S4502
2023-2024: S3073
2011-S5289B (ACTIVE) - 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
2011-S5289B (ACTIVE) - Bill 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
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