senate Bill S3626D

2013-2014 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 $500 per year

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Sponsored By

Archive: Last Bill Status - Passed Senate


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

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Actions

view actions (23)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 10, 2014 referred to ways and means
delivered to assembly
passed senate
Jun 09, 2014 ordered to third reading cal.1206
committee discharged and committed to rules
May 02, 2014 print number 3626d
amend and recommit to finance
Apr 29, 2014 reported and committed to finance
Apr 21, 2014 print number 3626c
amend and recommit to investigations and government operations
Feb 10, 2014 print number 3626b
amend and recommit to investigations and government operations
Jan 31, 2014 print number 3626a
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
returned to senate
died in assembly
Jun 11, 2013 referred to ways and means
delivered to assembly
passed senate
Jun 10, 2013 ordered to third reading cal.1186
committee discharged and committed to rules
Feb 07, 2013 referred to investigations and government operations

Votes

view votes

Jun 9, 2014 - Rules committee Vote

S3626D
22
0
committee
22
Aye
0
Nay
2
Aye with Reservations
0
Absent
1
Excused
0
Abstained
show Rules committee vote details

Apr 29, 2014 - Investigations and Government Operations committee Vote

S3626C
9
0
committee
9
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Committee Vote: Apr 29, 2014

Jun 10, 2013 - Rules committee Vote

S3626
24
0
committee
24
Aye
0
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Bill Amendments

Original
A
B
C
D (Active)
Original
A
B
C
D (Active)

Co-Sponsors

S3626 - Bill Details

See Assembly Version of this Bill:
A7413A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S5289A
2009-2010: S727

S3626 - 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 $500 per year.

view sponsor memo
BILL NUMBER:S3626

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 imme-
diately and shall apply to taxable year beginning on and after January
1, 2014.

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-rocket costs.

LEGISLATIVE HISTORY: 2012: S.5289 Reported to Finance/A.2567 - Referred
to Ways Means 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.1025 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, 2014.

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

                                  3626

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 7, 2013
                               ___________

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, 2014.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04180-01-3

Co-Sponsors

S3626A - Bill Details

See Assembly Version of this Bill:
A7413A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S5289A
2009-2010: S727

S3626A - 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 $500 per year.

view sponsor memo
BILL NUMBER:S3626A

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 41. Section 2. This act shall take effect
immediately and shall apply to taxable year beginning on and after
January 1, 2014.

JUSTIFICATION: Although a federal tax deduction exists for teacher's
out-of-pocket school supplies expenses of up to $500, 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-rocket costs.

LEGISLATIVE HISTORY: 2012: S.5289 Reported to Finance/A.2567 -
Referred to Ways Means 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.1025 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: This act shall take effect immediately and apply to
taxable years beginning on or after January 1, 2015.

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

                                 3626--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 7, 2013
                               ___________

Introduced  by  Sens.  LANZA, VALESKY -- read twice and ordered printed,
  and when printed to be committed to the  Committee  on  Investigations
  and  Government Operations -- recommitted to the Committee on Investi-
  gations 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 41 to read as follows:
  (41) EXPENSES NOT IN EXCESS OF FIVE HUNDRED 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 PARAGRAPH, 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, 2015.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04180-03-4

Co-Sponsors

S3626B - Bill Details

See Assembly Version of this Bill:
A7413A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S5289A
2009-2010: S727

S3626B - 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 $500 per year.

view sponsor memo
BILL NUMBER:S3626B

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 41. Section 2. This act shall take effect
immediately and shall apply to taxable year beginning on and after
January 1, 2015.

JUSTIFICATION: Although a federal tax deduction exists for teacher's
out-of-pocket school supplies expenses of up to $500, 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-rocket costs.

LEGISLATIVE HISTORY: 2012: S.5289 Reported to Finance/A.2567 -
Referred to Ways Means 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.1025 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: This act shall take effect immediately and apply to
taxable years beginning on or after January 1, 2015.

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

                                 3626--B

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 7, 2013
                               ___________

Introduced  by  Sens.  LANZA, VALESKY -- read twice and ordered printed,
  and when printed to be committed to the  Committee  on  Investigations
  and  Government Operations -- recommitted to the Committee on Investi-
  gations and Government Operations in accordance with  Senate  Rule  6,
  sec.  8  --  committee  discharged, bill amended, ordered reprinted as
  amended and recommitted to said  committee  --  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 41 to read as follows:
  (41) 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.
                                                           LBD04180-05-4

S. 3626--B                          2

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, 2015.

Co-Sponsors

S3626C - Bill Details

See Assembly Version of this Bill:
A7413A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S5289A
2009-2010: S727

S3626C - 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 $500 per year.

view sponsor memo
BILL NUMBER:S3626C

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 $500 a year.

SUMMARY OF PROVISIONS:

Section 1. Subsection c of section 612 of the tax law is amended by
adding a new paragraph 41.

Section 2. This act shall take effect immediately and shall apply to
taxable year beginning on and after January 1, 2015.

JUSTIFICATION:

Although a federal tax deduction exists for teacher's out-of-pocket
school supplies expenses of up to $500, 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-rocket costs.

LEGISLATIVE HISTORY:

2013: S.3626B Referred to Ways & Means
2012: S.5289 Reported to Finance/A.2567 - Referred to Ways & Means
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.1025 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:

This act shall take effect immediately and apply to taxable years
beginning on or after January 1, 2015.


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

                                 3626--C

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 7, 2013
                               ___________

Introduced  by  Sens.  LANZA, VALESKY -- read twice and ordered printed,
  and when printed to be committed to the  Committee  on  Investigations
  and  Government Operations -- recommitted to the Committee on Investi-
  gations and Government Operations in accordance with  Senate  Rule  6,
  sec.  8  --  committee  discharged, bill amended, ordered reprinted as
  amended and recommitted to said  committee  --  committee  discharged,
  bill  amended,  ordered  reprinted  as amended and recommitted to said
  committee -- 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 41 to read as follows:
  (41)  EXPENSES NOT IN EXCESS OF FIVE HUNDRED 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 PARAGRAPH, 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.
                                                           LBD04180-07-4

S. 3626--C                          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, 2015.

Co-Sponsors

S3626D (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A7413A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S5289A
2009-2010: S727

S3626D (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 $500 per year.

view sponsor memo
BILL NUMBER:S3626D

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 $500 a year.

SUMMARY OF PROVISIONS:

Section 1. Subsection c of section 612 of the tax law is amended by
adding a new paragraph 42.

Section 2. This act shall take effect immediately and shall apply to
taxable year beginning on and after January 1, 2015.

JUSTIFICATION:

Although a federal tax deduction exists for teacher's out-of-pocket
school supplies expenses of up to $500, 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-rocket costs.

LEGISLATIVE HISTORY:

2013: S.3626B Referred to Ways & Means
2012: S.5289 Reported to Finance/A.2567 - Referred to Ways &Means
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.1025 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:

This act shall take effect immediately and apply to taxable years
beginning on or after January 1, 2015.


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

                                 3626--D

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 7, 2013
                               ___________

Introduced  by  Sens.  LANZA,  GOLDEN, VALESKY -- read twice and ordered
  printed, and when printed to be committed to the Committee on Investi-
  gations and Government 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 -- committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee  --  committee  discharged,  bill  amended,  ordered
  reprinted  as  amended  and  recommitted to said committee -- reported
  favorably from said  committee  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 42 to read as follows:
  (42) EXPENSES NOT IN EXCESS OF FIVE HUNDRED 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 PARAGRAPH, 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.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04180-10-4

S. 3626--D                          2

  (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, 2015.

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