The New York State Senate

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

                                  8233

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                              June 12, 2015
                               ___________

Introduced by M. of A. NOLAN, BICHOTTE, BRENNAN, SILVER -- read once and
  referred to the Committee on Ways and Means

AN  ACT  to  amend  the  tax law, in relation to creating the primary or
  secondary education expense deduction

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

  Section  1.  Section  612  of  the  tax law is amended by adding a new
subdivision (w) to read as follows:
  (W) PRIMARY OR SECONDARY EDUCATION EXPENSE DEDUCTION. (1)  GENERAL.  A
RESIDENT  TAXPAYER WHOSE NEW YORK ADJUSTED GROSS INCOME IS LESS THAN ONE
HUNDRED TWENTY THOUSAND DOLLARS SHALL BE  ALLOWED  A  DEDUCTION,  TO  BE
COMPUTED  AS  PROVIDED IN PARAGRAPH FIVE OF THIS SUBSECTION, AGAINST THE
TAX IMPOSED BY ARTICLE TWENTY-TWO OF THIS CHAPTER, FOR ALLOWABLE PRIMARY
OR SECONDARY EDUCATION EXPENSES.
  (2)  ALLOWABLE  PRIMARY  OR  SECONDARY  EDUCATION  EXPENSES.  FOR  THE
PURPOSES OF THIS DEDUCTION:
  (A) THE TERM "ALLOWABLE PRIMARY OR SECONDARY EDUCATION EXPENSES" SHALL
MEAN  THE AMOUNT OF QUALIFIED PRIMARY OR SECONDARY EDUCATION EXPENSES OF
ELIGIBLE STUDENTS PAID BY THE TAXPAYER DURING THE TAXABLE YEAR,  BUT  NO
MORE  THAN  THREE  THOUSAND  DOLLARS PER ELIGIBLE STUDENT, NOT TO EXCEED
TWELVE THOUSAND DOLLARS PER TAXPAYER;
  (B) THE TERM "ELIGIBLE  STUDENT"  SHALL  MEAN  ANY  DEPENDENT  OF  THE
TAXPAYER WITH RESPECT TO WHOM THE TAXPAYER IS ALLOWED AN EXEMPTION UNDER
SECTION SIX HUNDRED SIXTEEN OF THIS PART FOR THE TAXABLE YEAR;
  (C) THE TERM "QUALIFIED PRIMARY OR SECONDARY EDUCATION EXPENSES" SHALL
INCLUDE COSTS FOR THE ENROLLMENT OR ATTENDANCE OF AN ELIGIBLE STUDENT AT
AN  INSTITUTION  OF PRIMARY OR SECONDARY EDUCATION AND EXPENSES INCURRED
AND PAID BY THE TAXPAYER, INCLUDING BUT NOT LIMITED TO, BOOKS, SUPPLIES,
SUPPLEMENTARY TUTORING, COMPUTER EQUIPMENT (INCLUDING  RELATED  SOFTWARE
AND  SERVICES), AND OTHER EQUIPMENT, OR SUPPLEMENTARY MATERIAL, THAT ARE
USED IN ELEMENTARY AND SECONDARY SCHOOLS IN TEACHING,  SUPPLEMENTING  OR

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11660-02-5

A. 8233                             2

ENRICHING  THOSE  SUBJECTS  AND CURRICULA LEGALLY AND COMMONLY TAUGHT IN
PUBLIC ELEMENTARY AND SECONDARY SCHOOLS IN THIS STATE  AND  FOR  RELATED
ACTIVITIES,  BUT  SHALL  NOT  INCLUDE  COSTS  RELATED  TO INSTRUCTION OR
INSTRUCTIONAL  BOOKS  AND  MATERIALS  USED  IN THE TEACHING OF RELIGIOUS
TENETS, DOCTRINES, OR WORSHIP OR THE PURPOSE OF WHICH  IS  TO  INCULCATE
SUCH  DOCTRINES,  WORSHIP  OR  TENETS.  PROVIDED, HOWEVER, PAYMENTS MADE
PURSUANT TO THE RECEIPT OF ANY SCHOLARSHIPS OR FINANCIAL  AID  SHALL  BE
EXCLUDED  FROM  THE DEFINITION OF "QUALIFIED PRIMARY OR SECONDARY EDUCA-
TION EXPENSES".
  (3) EXPENSES PAID BY ANOTHER TAXPAYER. IF AN EXEMPTION  UNDER  SECTION
SIX  HUNDRED  SIXTEEN  OF  THIS  PART  WITH  RESPECT TO AN INDIVIDUAL IS
ALLOWED TO ANOTHER TAXPAYER FOR A TAXABLE YEAR BEGINNING IN THE CALENDAR
YEAR IN WHICH SUCH INDIVIDUAL'S  TAXABLE  YEAR  BEGINS,  SUCH  QUALIFIED
PRIMARY  OR  SECONDARY EDUCATION EXPENSES PAID BY SUCH INDIVIDUAL DURING
SUCH INDIVIDUAL'S TAXABLE YEAR SHALL BE TREATED AS PAID  BY  SUCH  OTHER
TAXPAYER.
  (4) INSTITUTION OF PRIMARY OR SECONDARY EDUCATION. FOR THE PURPOSES OF
THIS DEDUCTION, THE TERM "INSTITUTION OF PRIMARY OR SECONDARY EDUCATION"
SHALL  MEAN  ANY  NOT-FOR-PROFIT  ELEMENTARY  OR  SECONDARY SECTARIAN OR
NONSECTARIAN SCHOOL LOCATED IN THIS STATE, INCLUDING ANY FREE ELEMENTARY
OR SECONDARY SCHOOL IN THIS STATE PURSUANT  TO  ARTICLE  ELEVEN  OF  THE
CONSTITUTION.
  (5)  AMOUNT  OF  DEDUCTION. THE AMOUNT OF THE DEDUCTION SHALL BE UP TO
THREE THOUSAND DOLLARS  OF  ALLOWABLE  PRIMARY  OR  SECONDARY  EDUCATION
EXPENSES PER ELIGIBLE STUDENT, NOT TO EXCEED TWELVE THOUSAND DOLLARS PER
TAXPAYER.
  (6)  THE  AMOUNT OF ANY DEDUCTION ALLOWED UNDER THIS SUBDIVISION SHALL
NOT BE USED AS THE BASIS OF THE CALCULATION OF ANY OTHER  DEDUCTIONS  OR
CREDITS UNDER THIS CHAPTER.
  S 2. Subsection (c) of section 612 of the tax law is amended by adding
two new paragraphs 42 and 43 to read as follows:
  (42)  THE  AMOUNT OF ALLOWABLE EDUCATION EXPENSES, AS DEFINED IN PARA-
GRAPH TWO OF SUBSECTION (W) OF THIS SECTION, PER ELIGIBLE  STUDENT,  NOT
TO EXCEED TWELVE THOUSAND DOLLARS.
  (43)  EXPENSES,  NOT  IN  EXCESS OF TWO HUNDRED FIFTY DOLLARS, PAID OR
INCURRED BY AN ELIGIBLE EDUCATOR  IN  CONNECTION  WITH  BOOKS,  SUPPLIES
(OTHER THAN NONATHLETIC SUPPLIES FOR COURSES OF INSTRUCTION IN HEALTH OR
PHYSICAL  EDUCATION), COMPUTER EQUIPMENT (INCLUDING RELATED SOFTWARE AND
SERVICES) AND OTHER EQUIPMENT, AND SUPPLEMENTARY MATERIALS USED  BY  THE
ELIGIBLE EDUCATOR IN THE CLASSROOM.  FOR PURPOSES OF THIS PARAGRAPH, THE
TERM  "ELIGIBLE  EDUCATOR"  MEANS,  WITH RESPECT TO ANY TAXABLE YEAR, AN
INDIVIDUAL WHO IS A PRIMARY OR  SECONDARY  SCHOOL  TEACHER,  INSTRUCTOR,
COUNSELOR,  PRINCIPAL OR AIDE IN AN "INSTITUTION OF PRIMARY OR SECONDARY
EDUCATION" WHICH SHALL MEAN ANY NOT-FOR-PROFIT ELEMENTARY  OR  SECONDARY
SECTARIAN  OR  NONSECTARIAN  SCHOOL LOCATED IN THIS STATE, INCLUDING ANY
FREE ELEMENTARY OR SECONDARY SCHOOL IN THIS STATE  PURSUANT  TO  ARTICLE
ELEVEN  OF  THE  CONSTITUTION  FOR  AT LEAST NINE HUNDRED HOURS DURING A
SCHOOL YEAR.
  S 3. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2016.