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Assembly Bill A6676A

2019-2020 Legislative Session

Provides a personal income tax credit for parents who home school their children

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Archive: Last Bill Status - In Assembly Committee

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Bill Amendments

co-Sponsors

multi-Sponsors

2019-A6676 - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2021-2022: A2526
2023-2024: A1472
2025-2026: A485

2019-A6676 - Summary

Provides a personal income tax credit for parents who home school their children equal to the cost of learning materials purchased for home school purposes during the taxable year.

2019-A6676 - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6676
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              March 14, 2019
                                ___________
 
 Introduced  by M. of A. WOERNER -- read once and referred to the Commit-
   tee on Ways and Means
 
 AN ACT to amend the tax law, in  relation  to  establishing  a  personal
   income tax credit for parents who home school their children
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
 subsection (c-2) to read as follows:
   (C-2)  HOME  SCHOOLING CREDIT. (1) A RESIDENT TAXPAYER WHO MAINTAINS A
 HOME SCHOOL IN COMPLIANCE WITH THE  REGULATIONS  OF  THE  DEPARTMENT  OF
 EDUCATION  SHALL BE ALLOWED A CREDIT EQUAL TO THE COST OF LEARNING MATE-
 RIALS PURCHASED FOR HOME SCHOOLING PURPOSES DURING THE TAXABLE YEAR. FOR
 PURPOSES OF THIS SUBSECTION THE TERM "LEARNING MATERIALS" SHALL INCLUDE,
 BUT SHALL NOT BE LIMITED TO, TEXTBOOKS, WORKBOOKS, SUPPLEMENTAL  READING
 MATERIAL, VIDEOS, AND SOFTWARE.
   (2)  IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBSECTION FOR ANY
 TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR,  THE  EXCESS
 SHALL  BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN
 ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS
 ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON.
   (3) IN THE CASE OF A HUSBAND AND WIFE WHO FILE A JOINT FEDERAL RETURN,
 BUT WHO ARE REQUIRED TO DETERMINE THEIR NEW YORK TAXES  SEPARATELY,  THE
 CREDIT  ALLOWED  PURSUANT  TO THIS SUBSECTION MAY BE APPLIED AGAINST THE
 TAX IMPOSED OF EITHER OR DIVIDED BETWEEN THEM AS THEY MAY ELECT.
   § 2. This act shall take effect immediately and shall apply to taxable
 years commencing on and after January 1, 2019.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10524-01-9

co-Sponsors

multi-Sponsors

2019-A6676A (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2021-2022: A2526
2023-2024: A1472
2025-2026: A485

2019-A6676A (ACTIVE) - Summary

Provides a personal income tax credit for parents who home school their children equal to the cost of learning materials purchased for home school purposes during the taxable year.

2019-A6676A (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6676--A
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              March 14, 2019
                                ___________
 
 Introduced  by  M. of A. WOERNER, BRABENEC, DeSTEFANO -- Multi-Sponsored
   by -- M. of A.  HAWLEY -- read once and referred to the  Committee  on
   Ways   and  Means  --  committee  discharged,  bill  amended,  ordered
   reprinted as amended and recommitted to said committee
 
 AN ACT to amend the tax law, in  relation  to  establishing  a  personal
   income tax credit for parents who home school their children
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
 subsection (c-2) to read as follows:
   (C-2)  HOME  SCHOOLING CREDIT. (1) A RESIDENT TAXPAYER WHO MAINTAINS A
 HOME SCHOOL IN COMPLIANCE WITH THE  REGULATIONS  OF  THE  DEPARTMENT  OF
 EDUCATION  SHALL BE ALLOWED A CREDIT EQUAL TO THE COST OF LEARNING MATE-
 RIALS PURCHASED FOR HOME SCHOOLING PURPOSES  DURING  THE  TAXABLE  YEAR,
 PROVIDED  THAT  SUCH  CREDIT  SHALL NOT EXCEED TWO THOUSAND FOUR HUNDRED
 DOLLARS. FOR PURPOSES OF THIS SUBSECTION THE TERM  "LEARNING  MATERIALS"
 SHALL  INCLUDE,  BUT  SHALL  NOT  BE  LIMITED  TO, TEXTBOOKS, WORKBOOKS,
 SUPPLEMENTAL READING MATERIAL, VIDEOS, AND SOFTWARE.
   (2) IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBSECTION FOR  ANY
 TAXABLE  YEAR  SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE EXCESS
 SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED  IN
 ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS
 ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON.
   (3) IN THE CASE OF A HUSBAND AND WIFE WHO FILE A JOINT FEDERAL RETURN,
 BUT  WHO  ARE REQUIRED TO DETERMINE THEIR NEW YORK TAXES SEPARATELY, THE
 CREDIT ALLOWED PURSUANT TO THIS SUBSECTION MAY BE  APPLIED  AGAINST  THE
 TAX IMPOSED OF EITHER OR DIVIDED BETWEEN THEM AS THEY MAY ELECT.
   § 2. This act shall take effect immediately and shall apply to taxable
 years commencing on and after January 1, 2020.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10524-02-9

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