| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| Jan 08, 2020 |
referred to investigations and government operations |
| 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 |
Senate Bill S371A
2019-2020 Legislative Session
Sponsored By
(R, C) 24th Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee
Actions
Bill Amendments
2019-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
2021-2022: S4502, A4296
2023-2024: S3073, A1790
2025-2026: S3711, A1926
2019-S371 - Sponsor Memo
BILL NUMBER: S371
SPONSOR: LANZA
TITLE OF BILL: An act to amend the tax law, in relation to authoriz-
ing a personal income tax deduction for elementary and secondary school
teachers for certain expenses incurred for school supplies
PURPOSE:
To provide a personal income tax deduction for school supplies paid for
out-of-pocket by K-12 teachers in public and non-public schools, up to
$500 a year.
SUMMARY OF PROVISIONS:
Section 1. Subsection c of section 612 of the tax law is amended by
adding a new paragraph 44.
Section 2. This act shall take effect immediately and shall apply to
taxable year beginning on and after January 1, 2019.
2019-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
2019-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
2021-2022: S4502, A4296
2023-2024: S3073, A1790
2025-2026: S3711, A1926
2019-S371A (ACTIVE) - Sponsor Memo
BILL NUMBER: S371A
SPONSOR: LANZA
TITLE OF BILL: An act to amend the tax law, in relation to authoriz-
ing a personal income tax deduction for elementary and secondary school
teachers for certain expenses incurred for school supplies
PURPOSE:
To provide a personal income tax deduction for school supplies paid for
out-of-pocket by K-12 teachers in public and non-public schools, up to
$500 a year.
SUMMARY OF PROVISIONS:
Section 1. Subsection c of section 612 of the tax law is amended by
adding a new paragraph 44.
Section 2. This act shall take effect immediately and shall apply to
taxable year beginning on and after January 1, 2021.
2019-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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