Senate Bill S9513

                                 
BILL NUMBER: S9513

SPONSOR: GALLIVAN
 
TITLE OF BILL:

An act to amend the tax law, in relation to a school supplies education
credit

 
PURPOSE OF BILL:

To amend the tax law to provide resident taxpayers that have a parental
relationship with students, minor or adult, enrolled in elementary or
secondary education at a public school, non-public or charter school,
board of cooperative educational services, or that receives home
instruction, shall be given an income tax credit equal to the cost of
learning materials and school supplies.

 
SUMMARY OF PROVISIONS:

Section 1: amends section 606 of the tax law to add a new subsection
(c-*) to establish the school supplies education credit. A resident tax
payer that is a parent, guardian or other person, lawfully having the
              

care, custody or control of a person that has not yet attained the age
of nineteen years, and that person is enrolled in elementary or second-
ary education in any public school, nonpublic or charter school, board
of cooperative educational services, or that receives home instruction,
shall be allowed a credit equal to the cost of learning materials and
school supplies purchased for education purposes.

For the purposes of this section the term "learning materials" shall
include, but shall not be limited to, textbooks, instructional materi-
als, workbooks, supplemental learning materials, videos, and software.
The term "school supplies" shall include but shall not be limited to,
writing utensils, arts and crafts materials, notebooks folders and bind-
ers, electronics such as scientific or graphing calculators, musical
instruments rentals and purchase, and other classroom stationary.

If the amount of credit allowable 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 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.

Section 2: Establishes the effective date.

 
JUSTIFICATION:

The price of school supplies nationwide has been consistently increasing
over recent years. In 2025 New Yorkers spent around $1,348 per child on
back-to-school shopping between learning materials, school supplies,
clothes, and other necessary supplies. Teachers paid $1,397 on school
supplies in 2025. The prices that parents, guardians, and teachers had
to pay in 2025 were substantially higher than they were in 2024 and
current trends predict costs will continue to rise. Parents and guardi-
ans that choose to homeschool their kids must pay for both school
supplies for their children and supplies that a teacher needs, thus
creating a substantial financial burden on them. This legislation will
provide a tax credit that reduces the total financial cost of these
supplies and materials for all parents and guardians.

 
PRIOR LEGISLATIVE HISTORY:

New bill.

 
FISCAL IMPLICATIONS:

None to the State.

 
EFFECTIVE DATE:
This bill shall take effect immediately; provided, however, that the
provisions of section seven of this act shall apply to taxes due on
premiums received on and after January 1, 2027.