S T A T E   O F   N E W   Y O R K
________________________________________________________________________
                                   939
                       2013-2014 Regular Sessions
                            I N  S E N A T E
                               (PREFILED)
                             January 9, 2013
                               ___________
Introduced  by  Sen.  RIVERA -- 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  providing  personal  income
  taxpayers  with  a modification reducing federal adjusted gross income
  for tuition paid at any institution of higher education
  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) FOR TAXABLE YEARS BEGINNING ON AND AFTER JANUARY FIRST, TWO THOU-
SAND THIRTEEN, THE AMOUNT PAID BY A TAXPAYER WITH  A  NEW  YORK  TAXABLE
INCOME BEFORE THE APPLICATION OF THIS PARAGRAPH OF LESS THAN ONE HUNDRED
THOUSAND  DOLLARS,  FOR  TUITION  AT ANY INSTITUTION OF HIGHER EDUCATION
WITHIN THE STATE PROVIDED SUCH EXPENSE IS FOR TUITION OF THE TAXPAYER OR
A DEPENDENT OF THE TAXPAYER  AND  PROVIDED,  HOWEVER,  THAT  THE  HEREIN
AUTHORIZED  AMOUNT  OF  THE  DEDUCTION  SHALL  NOT EXCEED THREE THOUSAND
DOLLARS MULTIPLIED BY THE NUMBER OF PERSONS FOR  WHOM  SUCH  TUITION  IS
PAID.
  S 2. This act shall take effect immediately.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01334-01-3