Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 05, 2022 |
referred to ways and means |
Feb 01, 2021 |
referred to ways and means |
Assembly Bill A4296
2021-2022 Legislative Session
Sponsored By
COLTON
Archive: Last Bill Status - In Assembly 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
Actions
co-Sponsors
David Weprin
Rodneyse Bichotte Hermelyn
Melissa Miller
Steven Otis
multi-Sponsors
Maritza Davila
Christopher Friend
Jo Anne Simon
Michaelle C. Solages
2021-A4296 (ACTIVE) - Details
- See Senate Version of this Bill:
- S4502
- Current Committee:
- Assembly Ways And Means
- Law Section:
- Tax Law
- Laws Affected:
- Amd §612, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2009-2010:
S727
2011-2012: S5289
2013-2014: A7413, S3626
2015-2016: A4725, S4615
2017-2018: A4296, S4063
2019-2020: A4805, S371
2023-2024: A1790, S3073
2021-A4296 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 4296 2021-2022 Regular Sessions I N A S S E M B L Y February 1, 2021 ___________ Introduced by M. of A. COLTON, WEPRIN, BICHOTTE HERMELYN, M. MILLER, OTIS, STIRPE, ZEBROWSKI, BARRON, COOK, PICHARDO, MONTESANO, PALMESANO, DiPIETRO, McDONOUGH, THIELE, BRABENEC, L. ROSENTHAL, J. RIVERA, WALK- ER, JOYNER, PERRY, ENGLEBRIGHT, BARNWELL, JEAN-PIERRE, EPSTEIN, CRUZ, DE LA ROSA, GRIFFIN, MORINELLO, DeSTEFANO, WALCZYK, RA, STERN -- Multi-Sponsored by -- M. of A. 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, 2023.
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