BILL NUMBER: S4847

SPONSOR: FAHY
 
TITLE OF BILL:

An act to amend the tax law, in relation to establishing a tax deduction
for expenses related to early intervention supplies

 
PURPOSE:

The purpose of this bill is to establish a tax deduction for an eligible
early intervention worker for expenses related to early intervention
supplies.

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1 of this bill would establish a tax deduction for an eligible
early intervention worker for expenses related to early intervention
supplies.

Section 2 of this bill provides that the effective date shall take
effect immediately and shall apply to taxable years beginning on or
              

after January 1, 2025.

 
JUSTIFICATION:

In 1986 the Infants and Toddlers with Disabilities Program, a portion of
the Individuals with Disabilities Education Act, created the Early
Intervention (EI) program. This program provides services for babies and
toddlers, up to age three, that have developmental delays and disabili-
ties. According to the Center on the Developing Child at Harvard Univer-
sity, a child's earliest experiences play a critical role in brain
development. Moreso, EI services can change a child's developmental
trajectory and improve outcomes for both children and their families.
Studies and reports have repeatedly documented that early support in a
child's life is beneficial to a child, a child's family, a child's
community, and to the State. For example, dollar amounts spent early in
a child's life significantly reduce the dollar amount spent later on,
decreasing costs to parents, community, and the State.

However, EI programs in the state, and across the country, suffer from a
severe lack of qualified professionals. Specifically, high costs placed
on EI workers pushes them out of the industry, creating a staffing defi-
cit. These professionals want children with developmental delays and
disabilities to succeed. However, their desire to help children who may
need the most assistance comes at a cost, a deep fiscal cost.

It is no secret that many workers from all professions and industries
make personal, out-of-pocket expenses for their jobs. It has long been
documented that workers in a similar profession - teachers - spend
hundreds of dollars from their own paycheck to ensure that the children
under their care are properly supplied to learn. A fact identified by
state and federal governments that has resulted in tax deductible
programs for teachers to be reimbursed for the cost of out-of-pocket
supplies. However, the same circumstances are true for EI workers who
take on cumbersome personal expenses that bleed their wallets and bank
accounts dry. It is those same workers, through no fault of their own,
who may decide to leave the EI industry.

Providing EI workers with a small form of fiscal relief is paramount to
the State and the well being of children. Ensuring the continued tenure
of valued, hardworking, and caring EI workers is critical to the success
of the EI program. An annual five hundred dollar personal income tax
deduction for EI workers, for costs related to their work, would provide
much needed relief for this struggling program. This bill would estab-
lish a tax deduction for an eligible early intervention worker for
expenses related to early intervention supplies. The $500 deduction
mirrors a similar federal tax deduction program for teachers.

 
LEGISLATIVE HISTORY:

2023/2024: S.7817

 
FISCAL IMPLICATION:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to taxable 20