assembly Bill A6676A

2019-2020 Legislative Session

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

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 (4)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2020 referred to ways and means
Dec 18, 2019 print number 6676a
Dec 18, 2019 amend and recommit to ways and means
Mar 14, 2019 referred to ways and means

Co-Sponsors

Multi-Sponsors

A6676 - Details

Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in 2021-2022 Legislative Session:
A2526

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.

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

A6676A (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in 2021-2022 Legislative Session:
A2526

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.

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