Assembly Bill A8211

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8211
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                May 5, 2025
                                ___________
 
 Introduced  by M. of A. BURDICK -- read once and referred to the Commit-
   tee on Ways and Means
 
 AN ACT to amend the tax law, in relation to authorizing a state personal
   income tax credit for elementary and secondary  school  personnel  for
   certain expenses incurred for school related 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
 subdivision (aaaa) to read as follows:
   (AAAA)  ELEMENTARY  AND  SECONDARY  SCHOOL  PERSONNEL  SCHOOL  RELATED
 SUPPLIES TAX CREDIT. (1) ALLOWANCE OF CREDIT. FOR TAXABLE  YEARS  BEGIN-
 NING  ON  OR  AFTER  JANUARY  FIRST, TWO THOUSAND TWENTY-SIX, A TAXPAYER
 SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY  THIS  ARTICLE  FOR
 EXPENSES  NOT  IN  EXCESS  OF ONE THOUSAND DOLLARS ACTUALLY INCURRED AND
 PAID BY AN ELIGIBLE INDIVIDUAL EMPLOYED BY A SCHOOL DISTRICT FOR  SCHOOL
 SUPPLIES.
   (2)  DEFINITIONS.  FOR THE PURPOSES OF THIS SUBDIVISION, THE FOLLOWING
 TERMS SHALL HAVE THE FOLLOWING MEANINGS:
   (I) "ELIGIBLE INDIVIDUAL"  MEANS  ANY  PERSON  EMPLOYED  BY  A  SCHOOL
 DISTRICT.
   (II)  "SCHOOL  DISTRICT" MEANS A SCHOOL DISTRICT, PUBLIC SCHOOL, BOARD
 OF  COOPERATIVE  EDUCATIONAL  SERVICES,  SPECIAL  ACT  SCHOOL  DISTRICT,
 APPROVED PRIVATE RESIDENTIAL OR NON-RESIDENTIAL SCHOOL FOR THE EDUCATION
 OF  STUDENTS  WITH  DISABILITIES  INCLUDING  PRIVATE SCHOOLS ESTABLISHED
 UNDER CHAPTER EIGHT HUNDRED FIFTY-THREE OF THE LAWS OF NINETEEN  HUNDRED
 SEVENTY-SIX,  AND  A  STATE-SUPPORTED  SCHOOL IN ACCORDANCE WITH ARTICLE
 EIGHTY-FIVE OF THE EDUCATION LAW.
   (III) "SCHOOL SUPPLIES" SHALL INCLUDE, BUT NOT BE  LIMITED  TO,  PENS,
 PENCILS,  MARKERS,  PAPER,  CLEANING  SUPPLIES, EDUCATIONAL DECORATIONS,
 SENSORY PLAY ITEMS, FIDGET ITEMS, STEM  EXPLORATION,  FOOD  AND  SNACKS,
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11884-01-5
 A. 8211                             2
              

 
 CLOTHING,  TOILETRIES,  AND  OTHER  ESSENTIAL  ITEMS USED TO PREPARE AND
 ASSIST STUDENTS TO LEARN AT SCHOOL.
   (3)  APPLICATION  OF CREDIT. IF THE AMOUNT OF THE CREDIT ALLOWED UNDER
 THIS SUBSECTION FOR THE TAXABLE YEAR EXCEEDS THE TAXPAYER'S TAX FOR SUCH
 YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDIT-
 ED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX  HUNDRED
 EIGHTY-SIX  OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST WILL BE
 PAID THEREON.
   § 2. This act shall take effect immediately and shall apply to taxable
 years beginning on or after January 1, 2026.