senate Bill S2879A

2013-2014 Legislative Session

Includes the tuition required for enrollment or attendance in a course of graduate study within the college tuition credit

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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

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 28, 2014 print number 2879a
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
Jan 24, 2013 referred to investigations and government operations

Bill Amendments

Original
A (Active)
Original
A (Active)

S2879 - Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S4094A
2009-2010: A4427

S2879 - Summary

Includes the tuition required for enrollment or attendance in a course of study leading to the granting of a post baccalaureate or other graduate degree within the definition of "qualified college tuition expenses" for the purposes of qualifying for the college tuition credit.

S2879 - Sponsor Memo

S2879 - Bill Text download pdf

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

                                  2879

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 24, 2013
                               ___________

Introduced  by  Sen.  SMITH  -- 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  including  the  tuition  of
  graduate students within the college tuition credit

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subparagraph (C)  of  paragraph  2  of  subsection  (t)  of
section 606 of the tax law, as amended by section 1 of part N of chapter
85 of the laws of 2002, is amended to read as follows:
  (C)  The  term  "qualified  college  tuition  expenses" shall mean the
tuition required for the enrollment or attendance of an eligible student
at an  institution  of  higher  education.  Provided,  however,  tuition
payments  made  pursuant to the receipt of any scholarships or financial
aid[, or tuition required for enrollment or attendance in  a  course  of
study  leading to the granting of a post baccalaureate or other graduate
degree,] shall be excluded from the  definition  of  "qualified  college
tuition expenses".
  S 2. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2014.




 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07228-01-3

S2879A (ACTIVE) - Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S4094A
2009-2010: A4427

S2879A (ACTIVE) - Summary

Includes the tuition required for enrollment or attendance in a course of study leading to the granting of a post baccalaureate or other graduate degree within the definition of "qualified college tuition expenses" for the purposes of qualifying for the college tuition credit.

S2879A (ACTIVE) - Sponsor Memo

S2879A (ACTIVE) - Bill Text download pdf

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

                                 2879--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 24, 2013
                               ___________

Introduced  by  Sen.  SMITH  -- 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 including the tuition of
  graduate students within the college tuition credit

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Subparagraph  (C)  of  paragraph  2  of subsection (t) of
section 606 of the tax law, as amended by section 1 of part N of chapter
85 of the laws of 2002, is amended to read as follows:
  (C) The term "qualified  college  tuition  expenses"  shall  mean  the
tuition required for the enrollment or attendance of an eligible student
at  an  institution  of  higher  education.  Provided,  however, tuition
payments made pursuant to the receipt of any scholarships  or  financial
aid[,  or  tuition  required for enrollment or attendance in a course of
study leading to the granting of a post baccalaureate or other  graduate
degree,]  shall  be  excluded  from the definition of "qualified college
tuition expenses".
  S 2. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2015.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07228-02-4

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