| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| Jun 15, 2018 |
print number 164a |
| Jun 15, 2018 |
amend and recommit to investigations and government operations |
| Jan 03, 2018 |
referred to investigations and government operations |
| Jan 04, 2017 |
referred to investigations and government operations |
Senate Bill S164A
2017-2018 Legislative Session
Sponsored By
(D, WF) 33rd Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee
Actions
Bill Amendments
2017-S164 - Details
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §612, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2011-2012:
S6403
2013-2014: S939
2015-2016: S380
2019-2020: S1033
2017-S164 - Sponsor Memo
BILL NUMBER: S164
TITLE OF BILL :
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
SUMMARY :
Subsection (c) of section 612 of the tax law is amended to allow for
up to three thousand dollars of the amount paid for tuition at any
institution of higher education within New York State provided that
the expense is for the taxpayer or for the taxpayer or for a dependent
of the taxpayer.
JUSTIFICATION :
In New York State, higher education is becoming beyond the reach of
those with ambitions to obtain a degree. Tuition and fees at public 4
year universities have increased 127% in the past two decades, and the
New York State's Tuition Assistance Program (TAP) awards have not
increased proportionately to cover these rising costs. Consequently,
many more students are covering these costs with loans. In this state,
nearly 3 million students have loan debt, totaling to an amount of
approximately $73 billion in student loan debt.
2017-S164 - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
164
2017-2018 Regular Sessions
I N S E N A T E
(PREFILED)
January 4, 2017
___________
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 44 to read as follows:
(44) FOR TAXABLE YEARS BEGINNING ON AND AFTER JANUARY FIRST, TWO THOU-
SAND SEVENTEEN, 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 SUCH AUTHORIZED
AMOUNT OF THE DEDUCTION SHALL NOT EXCEED THREE THOUSAND DOLLARS MULTI-
PLIED BY THE NUMBER OF PERSONS FOR WHOM SUCH TUITION IS PAID.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00866-01-7
2017-S164A (ACTIVE) - Details
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §612, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2011-2012:
S6403
2013-2014: S939
2015-2016: S380
2019-2020: S1033
2017-S164A (ACTIVE) - Sponsor Memo
BILL NUMBER: S164A
SPONSOR: RIVERA
TITLE OF BILL: 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
SUMMARY:
Subsection (c) of section 612 of the tax law is amended to allow for up
to three thousand dollars of the amount paid for tuition at any institu-
tion of higher education within New York State provided that the expense
is for the taxpayer or for the taxpayer or for a dependent of the
taxpayer.
JUSTIFICATION:
In New York State, higher education is becoming beyond the reach of
those with ambitions to obtain a degree. Tuition and fees at public 4
year universities have increased 127% in the past two decades, and the
New York State's Tuition Assistance Program (TAP) awards have not
2017-S164A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
164--A
2017-2018 Regular Sessions
I N S E N A T E
(PREFILED)
January 4, 2017
___________
Introduced by Sen. RIVERA -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations -- recommitted to the Committee on Investigations and
Government Operations in accordance with Senate Rule 6, sec. 8 --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee
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 44 to read as follows:
(44) FOR TAXABLE YEARS BEGINNING ON AND AFTER JANUARY FIRST, TWO THOU-
SAND EIGHTEEN, 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 SUCH AUTHORIZED
AMOUNT OF THE DEDUCTION SHALL NOT EXCEED THREE THOUSAND DOLLARS MULTI-
PLIED BY THE NUMBER OF PERSONS FOR WHOM SUCH TUITION IS PAID.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00866-03-8
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