S T A T E O F N E W Y O R K
________________________________________________________________________
485
2025-2026 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 8, 2025
___________
Introduced by M. of A. WOERNER -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to establishing a personal
income tax credit for parents who home school their children
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 (c-2) to read as follows:
(C-2) HOME SCHOOLING CREDIT. (1) A RESIDENT TAXPAYER WHO MAINTAINS A
HOME SCHOOL IN COMPLIANCE WITH THE REGULATIONS OF THE DEPARTMENT OF
EDUCATION SHALL BE ALLOWED A CREDIT EQUAL TO THE COST OF LEARNING MATE-
RIALS PURCHASED FOR HOME SCHOOLING PURPOSES DURING THE TAXABLE YEAR,
PROVIDED THAT SUCH CREDIT SHALL NOT EXCEED TWO THOUSAND FOUR HUNDRED
DOLLARS. FOR PURPOSES OF THIS SUBSECTION THE TERM "LEARNING MATERIALS"
SHALL INCLUDE, BUT SHALL NOT BE LIMITED TO, TEXTBOOKS, WORKBOOKS,
SUPPLEMENTAL READING MATERIAL, VIDEOS, AND SOFTWARE.
(2) IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBSECTION FOR ANY
TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE EXCESS
SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN
ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS
ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON.
(3) IN THE CASE OF A MARRIED COUPLE WHO FILE A JOINT FEDERAL RETURN,
BUT WHO ARE REQUIRED TO DETERMINE THEIR NEW YORK TAXES SEPARATELY, THE
CREDIT ALLOWED PURSUANT TO THIS SUBSECTION MAY BE APPLIED AGAINST THE
TAX IMPOSED OF EITHER OR DIVIDED BETWEEN THEM AS THEY MAY ELECT.
§ 2. This act shall take effect immediately and shall apply to taxable
years commencing on and after January 1, 2026.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01971-01-5
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