senate Bill S371A

2019-2020 Legislative Session

Provides for a personal income tax deduction for school supplies paid for out-of-pocket by K-12 teachers in public and nonpublic schools, up to $500 per year

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Investigations And Government Operations 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 (3)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Apr 18, 2019 print number 371a
Apr 18, 2019 amend and recommit to investigations and government operations
Jan 09, 2019 referred to investigations and government operations

S371 - Details

See Assembly Version of this Bill:
A4805
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S727
2011-2012: S5289
2013-2014: S3626, A7413
2015-2016: S4615, A4725
2017-2018: S4063, A4296

S371 - Summary

Provides for a personal income tax deduction for school supplies paid for out-of-pocket by K-12 teachers in public and nonpublic schools, up to $500 per year.

S371 - Sponsor Memo

S371 - Bill Text download pdf


                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                   371

                       2019-2020 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2019
                               ___________

Introduced  by  Sen.  LANZA  -- 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  authorizing  a  personal
  income  tax deduction for elementary and secondary school teachers for
  certain expenses incurred for school supplies

  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 43 to read as follows:
  (43) EXPENSES NOT IN EXCESS OF FIVE HUNDRED DOLLARS ACTUALLY  INCURRED
AND  PAID BY AN ELIGIBLE EDUCATOR FOR SCHOOL SUPPLIES, ACTUALLY USED AND
USEFUL, TO THE EXTENT NOT DEDUCTIBLE  IN  DETERMINING  FEDERAL  ADJUSTED
GROSS INCOME AND NOT REIMBURSED. FOR THE PURPOSES OF THIS PARAGRAPH, THE
FOLLOWING TERMS HAVE THE FOLLOWING MEANINGS:
  (I) "ELIGIBLE EDUCATOR" MEANS A PERSON EMPLOYED AS A TEACHER, INSTRUC-
TOR,  COUNSELOR, PRINCIPAL OR AIDE IN A SCHOOL FOR AT LEAST NINE HUNDRED
HOURS DURING A SCHOOL YEAR.
  (II) "NONPUBLIC SCHOOL" HAS THE SAME MEANING AS PROVIDED FOR SUCH TERM
IN SUBPARAGRAPH (B)  OF  PARAGRAPH  THREE  OF  SUBSECTION  (J)  OF  THIS
SECTION.
  (III)  "SCHOOL"  MEANS ANY PUBLIC OR NONPUBLIC SCHOOL PROVIDING EDUCA-
TION IN ANY GRADE FROM KINDERGARTEN THROUGH TWELFTH.
  (IV) "SCHOOL SUPPLIES" INCLUDES BOOKS, SUPPLIES (OTHER  THAN  NON-ATH-
LETIC  SUPPLIES  FOR COURSES OF INSTRUCTION IN HEALTH OR PHYSICAL EDUCA-
TION), COMPUTER EQUIPMENT (INCLUDING RELATED SOFTWARE AND SERVICES), AND
OTHER EQUIPMENT AND SUPPLEMENTAL MATERIALS USED BY THE ELIGIBLE EDUCATOR
IN THE CLASSROOM.
  § 2. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2020.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

S371A (ACTIVE) - Details

See Assembly Version of this Bill:
A4805
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S727
2011-2012: S5289
2013-2014: S3626, A7413
2015-2016: S4615, A4725
2017-2018: S4063, A4296

S371A (ACTIVE) - Summary

Provides for a personal income tax deduction for school supplies paid for out-of-pocket by K-12 teachers in public and nonpublic schools, up to $500 per year.

S371A (ACTIVE) - Sponsor Memo

S371A (ACTIVE) - Bill Text download pdf


                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 371--A

                       2019-2020 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2019
                               ___________

Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment  Operations  --  committee  discharged,  bill  amended,   ordered
  reprinted as amended and recommitted to said committee

AN  ACT  to  amend  the  tax  law, in relation to authorizing a personal
  income tax deduction for elementary and secondary school teachers  for
  certain expenses incurred for school supplies

  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)  EXPENSES NOT IN EXCESS OF FIVE HUNDRED DOLLARS ACTUALLY INCURRED
AND PAID BY AN ELIGIBLE EDUCATOR FOR SCHOOL SUPPLIES, ACTUALLY USED  AND
USEFUL,  TO  THE  EXTENT  NOT DEDUCTIBLE IN DETERMINING FEDERAL ADJUSTED
GROSS INCOME AND NOT REIMBURSED. FOR THE PURPOSES OF THIS PARAGRAPH, THE
FOLLOWING TERMS HAVE THE FOLLOWING MEANINGS:
  (I) "ELIGIBLE EDUCATOR" MEANS A PERSON EMPLOYED AS A TEACHER, INSTRUC-
TOR, COUNSELOR, PRINCIPAL OR AIDE IN A SCHOOL FOR AT LEAST NINE  HUNDRED
HOURS DURING A SCHOOL YEAR.
  (II) "NONPUBLIC SCHOOL" HAS THE SAME MEANING AS PROVIDED FOR SUCH TERM
IN  SUBPARAGRAPH  (B)  OF  PARAGRAPH  THREE  OF  SUBSECTION  (J) OF THIS
SECTION.
  (III) "SCHOOL" MEANS ANY PUBLIC OR NONPUBLIC SCHOOL  PROVIDING  EDUCA-
TION IN ANY GRADE FROM KINDERGARTEN THROUGH TWELFTH.
  (IV)  "SCHOOL  SUPPLIES" INCLUDES BOOKS, SUPPLIES (OTHER THAN NON-ATH-
LETIC SUPPLIES FOR COURSES OF INSTRUCTION IN HEALTH OR  PHYSICAL  EDUCA-
TION), COMPUTER EQUIPMENT (INCLUDING RELATED SOFTWARE AND SERVICES), AND
OTHER EQUIPMENT AND SUPPLEMENTAL MATERIALS USED BY THE ELIGIBLE EDUCATOR
IN THE CLASSROOM.
  § 2. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2021.

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