Assembly Bill A4977

2021-2022 Legislative Session

Establishes credits against income tax for a teacher's unreimbursed expenditures for qualified supplies

download bill text pdf

Sponsored By

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

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions

co-Sponsors

multi-Sponsors

2021-A4977 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A5251
2011-2012: A7397
2013-2014: A4777
2015-2016: A4350
2017-2018: A4489
2019-2020: A3585
2023-2024: A5440

2021-A4977 (ACTIVE) - Summary

Establishes credits against income tax for a teacher's unreimbursed expenditures for qualified supplies.

2021-A4977 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4977
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 9, 2021
                                ___________
 
 Introduced  by  M.  of A. PALMESANO, HAWLEY, RA, J. M. GIGLIO, BARNWELL,
   BLANKENBUSH, BRABENEC,  DeSTEFANO,  MANKTELOW,  M. MILLER,  MORINELLO,
   NORRIS, REILLY, SALKA, SAYEGH, SMULLEN, TAGUE -- Multi-Sponsored by --
   M.  of  A. ASHBY, BRAUNSTEIN, BYRNES, DiPIETRO, FRIEND, GOODELL, McDO-
   NOUGH, MIKULIN, B. MILLER, MONTESANO, SMITH, WALSH --  read  once  and
   referred to the Committee on Ways and Means
 
 AN  ACT  to amend the tax law, in relation to establishing an income tax
   credit for a teacher's unreimbursed expenditures for qualified  class-
   room or teaching supplies
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1.  Section 606 of the tax law is  amended  by  adding  a  new
 subsection (kkk) to read as follows:
   (KKK)  CREDIT  FOR A TEACHER'S UNREIMBURSED EXPENDITURES FOR QUALIFIED
 CLASSROOM OR TEACHING SUPPLIES.   (1) FOR PURPOSES  OF  THIS  SUBSECTION
 "QUALIFIED  EXPENDITURES  FOR CLASSROOM OR TEACHING SUPPLIES" SHALL MEAN
 EXPENDITURES FOR CLASSROOM BOOKS AND OTHER INSTRUCTIONAL  MATERIALS  AND
 EQUIPMENT  USED  IN ELEMENTARY AND SECONDARY SCHOOLS, NOTEBOOKS, WRITING
 UTENSILS INCLUDING BUT NOT LIMITED TO PENCILS, PENS, CRAYONS  AND  MARK-
 ERS,  PAPER, TEACHING MATERIALS SUCH AS POSTERS AND SUPPLIES FOR SPECIAL
 PROJECTS, AND FIELD TRIP COSTS. CLASSROOM BOOKS AND OTHER  INSTRUCTIONAL
 MATERIALS  SHALL NOT INCLUDE BOOKS AND MATERIALS USED IN THE TEACHING OF
 RELIGIOUS TENETS, DOCTRINES, OR WORSHIP, THE  PURPOSE  OF  WHICH  IS  TO
 INSTILL SUCH TENETS, DOCTRINES, OR WORSHIP, NOR DOES IT INCLUDE BOOKS OR
 MATERIALS  FOR  EXTRACURRICULAR  ACTIVITIES  INCLUDING  SPORTING EVENTS,
 SPEECH ACTIVITIES, DRIVER'S EDUCATION, OR  SIMILAR  PROGRAMS,  WITH  THE
 EXCEPTION OF MUSICAL OR DRAMATIC EVENTS OR PROGRAMS.
   (2)  FOR  TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOU-
 SAND TWENTY-THREE, A QUALIFIED TAXPAYER SHALL BE ALLOWED A MAXIMUM CRED-
 IT OF FIVE HUNDRED DOLLARS ANNUALLY AGAINST  THE  TAX  IMPOSED  BY  THIS
 ARTICLE FOR QUALIFIED EXPENDITURES FOR CLASSROOM OR TEACHING SUPPLIES IN
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.