Senate Bill S1033A

2019-2020 Legislative Session

Provides taxpayers with modification reducing federal adjusted gross income for tuition paid at any higher education institution

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Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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Bill Amendments

2019-S1033 - Details

See Assembly Version of this Bill:
A2276
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, A7343
2017-2018: S164, A5952
2021-2022: A6800

2019-S1033 - Summary

Provides taxpayers with a modification reducing federal adjusted gross income for tuition paid at any higher education institution.

2019-S1033 - Sponsor Memo

2019-S1033 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1033
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             January 10, 2019
                                ___________
 
 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 NINETEEN, 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.
                                                            LBD06449-01-9



              

2019-S1033A (ACTIVE) - Details

See Assembly Version of this Bill:
A2276
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, A7343
2017-2018: S164, A5952
2021-2022: A6800

2019-S1033A (ACTIVE) - Summary

Provides taxpayers with a modification reducing federal adjusted gross income for tuition paid at any higher education institution.

2019-S1033A (ACTIVE) - Sponsor Memo

2019-S1033A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  1033--A
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             January 10, 2019
                                ___________
 
 Introduced  by  Sen.  RIVERA -- 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 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  NINETEEN,  THE  AMOUNT  PAID BY A TAXPAYER WITH A FEDERAL ADJUSTED
 GROSS INCOME 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  MULTIPLIED  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.
                                                            LBD06449-02-9



              

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