S T A T E O F N E W Y O R K
________________________________________________________________________
8759
2017-2018 Regular Sessions
I N A S S E M B L Y
November 3, 2017
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Introduced by M. of A. ORTIZ, SEPULVEDA, SIMON -- read once and referred
to the Committee on Education
AN ACT to amend the education law, in relation to notification to teach-
ers regarding the federal income tax educator expense deduction
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The education law is amended by adding a new section 115 to
read as follows:
§ 115. TEACHER NOTIFICATION; EDUCATOR EXPENSE DEDUCTION. 1. FOR
PURPOSES OF THIS SECTION, THE TERM "TEACHER" SHALL MEAN A KINDERGARTEN
THROUGH GRADE TWELVE TEACHER, INSTRUCTOR, COUNSELOR, PRINCIPAL OR AIDE
FOR AT LEAST NINE HUNDRED HOURS A SCHOOL YEAR IN A SCHOOL THAT PROVIDES
ELEMENTARY OR SECONDARY EDUCATION, AND THE TERM "SCHOOL" SHALL MEAN ANY
SCHOOL THAT PROVIDES ELEMENTARY OR SECONDARY EDUCATION.
2. EACH PRINCIPAL, ADMINISTRATOR OR CHIEF SCHOOL OFFICER OF A SCHOOL
LOCATED WITHIN THIS STATE SHALL NOTIFY EACH TEACHER AT SUCH SCHOOL
REGARDING THE FEDERAL INCOME TAX EDUCATOR EXPENSE DEDUCTION AVAILABLE TO
TEACHERS. SUCH NOTIFICATION SHALL BE MADE IN WRITING AND PROVIDED TO
TEACHERS DURING THE MONTH OF JANUARY OF EACH YEAR.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13549-01-7