assembly Bill A8233

2015-2016 Legislative Session

Creates the primary and secondary education expense deduction

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly Committee


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

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Actions

view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 06, 2016 referred to ways and means
Jun 12, 2015 referred to ways and means

Co-Sponsors

A8233 (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Amd ยง612, Tax L

A8233 (ACTIVE) - Summary

Creates the primary and secondary education expense deduction.

A8233 (ACTIVE) - Bill Text download pdf

                    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