Assembly Bill A10265

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10265
 
                           I N  A S S E M B L Y
 
                             February 13, 2026
                                ___________
 
 Introduced by M. of A. LASHER -- read once and referred to the Committee
   on Governmental Employees
 
 AN  ACT  to  amend  the  administrative code of the city of New York, in
   relation to excess differential offsets for paraprofessionals employed
   by board of education
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section  1. The administrative code of the city of New York is amended
 by adding a new section 12-143 to read as follows:
   § 12-143 EXCESS DIFFERENTIAL OFFSETS FOR PARAPROFESSIONALS EMPLOYED BY
 BOARD OF EDUCATION. A. DEFINITIONS. FOR THE PURPOSES  OF  THIS  SECTION,
 THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
   1. BASE DIFFERENTIAL. THE TERM "BASE DIFFERENTIAL" MEANS, WITH RESPECT
 TO A GIVEN FISCAL YEAR, THE AMOUNT OBTAINED BY SUBTRACTING (I) THE MINI-
 MUM  SALARY  FOR  PARAPROFESSIONALS  EMPLOYED BY THE BOARD OF EDUCATION,
 EFFECTIVE ON THE FIRST DAY OF THE TWENTIETH PRECEDING FISCAL YEAR,  FROM
 (II) THE HIGHEST SALARY FOR PRINCIPALS EMPLOYED BY SUCH BOARD, EFFECTIVE
 ON SUCH DAY.
   2.  COVERED FISCAL YEAR. THE TERM "COVERED FISCAL YEAR" MEANS A FISCAL
 YEAR FOR WHICH THE EXCESS DIFFERENTIAL IS GREATER THAN ZERO.
   3. CURRENT DIFFERENTIAL. THE TERM "CURRENT DIFFERENTIAL"  MEANS,  WITH
 RESPECT  TO  A GIVEN FISCAL YEAR, THE AMOUNT OBTAINED BY SUBTRACTING (I)
 THE MINIMUM SALARY FOR PARAPROFESSIONALS EMPLOYED BY THE BOARD OF EDUCA-
 TION, EFFECTIVE ON THE FIRST DAY OF SUCH  FISCAL  YEAR,  FROM  (II)  THE
 HIGHEST  SALARY FOR PRINCIPALS EMPLOYED BY SUCH BOARD, EFFECTIVE ON SUCH
 DAY.
   4. EXCESS DIFFERENTIAL. THE TERM  "EXCESS  DIFFERENTIAL"  MEANS,  WITH
 RESPECT  TO A GIVEN FISCAL YEAR, THE AMOUNT OBTAINED BY DIVIDING (I) THE
 DIFFERENCE OBTAINED BY SUBTRACTING THE BASE DIFFERENTIAL FOR SUCH FISCAL
 YEAR FROM THE CURRENT DIFFERENTIAL FOR SUCH  FISCAL  YEAR  BY  (II)  THE
 DIVIDEND  OBTAINED BY DIVIDING THE AVERAGE HIGHEST SALARY FOR PRINCIPALS
 FOR EACH YEAR FOR THE PRECEDING 20 FISCAL YEARS BY THE  AVERAGE  MINIMUM
 SALARY  FOR  PARAPROFESSIONALS FOR EACH YEAR FOR THE PRECEDING 20 FISCAL
 YEARS.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD13006-01-5
 A. 10265                            2
 
   5. EXCESS DIFFERENTIAL OFFSET. THE TERM "EXCESS  DIFFERENTIAL  OFFSET"
 MEANS,  WITH RESPECT TO A PERSON EMPLOYED BY THE BOARD OF EDUCATION AS A
 PARAPROFESSIONAL OR SUBSTITUTE PARAPROFESSIONAL  FOR  ANY  GIVEN  FISCAL
 YEAR,  A  PAYMENT  EQUAL  TO  THE AMOUNT OBTAINED BY MULTIPLYING (I) THE
 EXCESS  DIFFERENTIAL FOR SUCH FISCAL YEAR DIVIDED BY ONE HUNDRED EIGHTY-
 FIVE BY (II) THE NUMBER OF SCHOOL DAYS THAT SUCH PERSON WAS SO EMPLOYED.
   B. FOR EACH COVERED FISCAL YEAR COMMENCING ON OR AFTER JULY FIRST, TWO
 THOUSAND TWENTY-FIVE, THE CITY  SHALL  PROVIDE  AN  EXCESS  DIFFERENTIAL
 OFFSET  TO  EACH  PERSON WHO WAS EMPLOYED BY THE BOARD OF EDUCATION AS A
 PARAPROFESSIONAL FOR ALL OR PART OF SUCH YEAR.
   C. THE EXCESS DIFFERENTIAL OFFSET REQUIRED BY THIS SECTION  SHALL  NOT
 BE  CONSIDERED A SALARY OR WAGE PAID BY THE BOARD OF EDUCATION NOR SHALL
 IT OTHERWISE BE CONSIDERED A TERM AND CONDITION OF EMPLOYMENT WITH  SUCH
 BOARD, AS DEFINED BY SECTION TWO HUNDRED ONE OF THE CIVIL SERVICE LAW.
   § 2. This act shall take effect immediately.