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Assembly Bill A4725A

2015-2016 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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Archive: Last Bill Status - In Assembly Committee

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Bill Amendments

co-Sponsors

multi-Sponsors

2015-A4725 - Details

See Senate Version of this Bill:
S4615
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S727
2011-2012: S5289
2013-2014: A7413, S3626
2017-2018: A4296, S4063
2019-2020: A4805, S371
2021-2022: A4296, S4502
2023-2024: A1790, S3073
2025-2026: A1926, S3711

2015-A4725 - 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.

2015-A4725 - Bill Text download pdf 

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

                                  4725

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            February 5, 2015
                               ___________

Introduced  by M. of A. COLTON, WEPRIN -- Multi-Sponsored by -- M. of A.
  CRESPO -- 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 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.
  (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, 2016.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01286-01-5

co-Sponsors

multi-Sponsors

2015-A4725A (ACTIVE) - Details

See Senate Version of this Bill:
S4615
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S727
2011-2012: S5289
2013-2014: A7413, S3626
2017-2018: A4296, S4063
2019-2020: A4805, S371
2021-2022: A4296, S4502
2023-2024: A1790, S3073
2025-2026: A1926, S3711

2015-A4725A (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 $500 per year.

2015-A4725A (ACTIVE) - Bill Text download pdf 

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

                                 4725--A

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            February 5, 2015
                               ___________

Introduced  by M. of A. COLTON, WEPRIN, LINARES, BICHOTTE, MILLER, OTIS,
  STIRPE, SKOUFIS, GUNTHER, ZEBROWSKI, BARRON, COOK,  MOSLEY,  PICHARDO,
  MONTESANO,  PALMESANO, OAKS, DUPREY, RAIA, DiPIETRO, McDONOUGH, BLAKE,
  SCHIMMINGER, THIELE, ROBINSON,  BRABENEC,  ROSENTHAL,  RIVERA,  CLARK,
  GRAF,  WALKER, JOYNER, PERRY, ENGLEBRIGHT, SALADINO -- Multi-Sponsored
  by -- M. of A.   CERETTO,  CRESPO,  CROUCH,  DAVILA,  FRIEND,  HIKIND,
  KEARNS,  LUPINACCI,  McKEVITT,  McLAUGHLIN,  SIMON, SOLAGES, TENNEY --
  read once and referred to the Committee on Ways and Means -- recommit-
  ted 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 44 to read as follows:
  (44) 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.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01286-04-6

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