|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Feb 05, 2019||referred to ways and means|
assembly Bill A4805
Current Bill Status - In Assembly Committee
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
Michael G. Miller
A4805 (ACTIVE) - Details
A4805 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 4805 2019-2020 Regular Sessions I N A S S E M B L Y February 5, 2019 ___________ Introduced by M. of A. COLTON, WEPRIN, BICHOTTE, M. G. MILLER, OTIS, STIRPE, ZEBROWSKI, BARRON, COOK, MOSLEY, PICHARDO, MONTESANO, PALMESA- NO, RAIA, DiPIETRO, McDONOUGH, BLAKE, SCHIMMINGER, THIELE, BRABENEC, L. ROSENTHAL, RIVERA, WALKER, JOYNER, PERRY, ENGLEBRIGHT, BARNWELL -- Multi-Sponsored by -- M. of A. CRESPO, CROUCH, DAVILA, FRIEND, SIMON, SOLAGES -- read once and referred to the Committee on Ways and Means 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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