Provides for a personal income tax deduction for school supplies paid for out-of-pocket by K-12 teachers in public and nonpublic schools, up to $450 per year.

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A2567A-2011 Actions

• Jun 11, 2012: print number 2567b
• Jun 11, 2012: amend and recommit to ways and means
• Jan 30, 2012: print number 2567a
• Jan 30, 2012: amend and recommit to ways and means
• Jan 4, 2012: referred to ways and means
• Jan 19, 2011: referred to ways and means

A2567A-2011 Text

                      S T A T E   O F   N E W   Y O R K
  ________________________________________________________________________

                                   2567--A

                         2011-2012 Regular Sessions

                            I N  ASSEMBLY

                              January 19, 2011
                                 ___________

  Introduced  by M. of A. COLTON, BARCLAY, WEPRIN -- Multi-Sponsored by --
    M. of A.   CRESPO, McDONOUGH, PALMESANO, SALADINO  --  read  once  and
    referred  to  the  Committee  on  Ways and Means -- recommitted to the
    Committee on Ways and Means in accordance with Assembly Rule 3, sec. 2
    -- committee discharged, bill amended, ordered  reprinted  as  amended
    and recommitted to said committee

  AN  ACT  to  amend  the  tax  law, in relation to authorizing a personal
    income tax deduction for elementary and secondary school teachers  for
    certain expenses incurred for school supplies

    THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
  BLY, DO ENACT AS FOLLOWS:


    Section 1. Subsection (c) of section 612 of the tax law is amended  by
  adding a new paragraph 39 to read as follows:

    (39)  EXPENSES  NOT  IN  EXCESS OF FOUR HUNDRED FIFTY DOLLARS ACTUALLY
  INCURRED AND PAID BY AN ELIGIBLE EDUCATOR FOR SCHOOL SUPPLIES,  ACTUALLY
  USED  AND  USEFUL,  TO  THE EXTENT NOT DEDUCTIBLE IN DETERMINING FEDERAL
  ADJUSTED GROSS INCOME AND NOT REIMBURSED. FOR THE PURPOSES OF THIS PARA-
  GRAPH, THE FOLLOWING TERMS HAVE THE FOLLOWING MEANINGS:

    (I) "ELIGIBLE EDUCATOR" MEANS A PERSON EMPLOYED AS A TEACHER, INSTRUC-
  TOR, COUNSELOR, PRINCIPAL OR AIDE IN A SCHOOL FOR AT LEAST NINE  HUNDRED
  HOURS DURING A SCHOOL YEAR.
    (II) "NONPUBLIC SCHOOL" HAS THE SAME MEANING AS PROVIDED FOR SUCH TERM
  IN  SUBPARAGRAPH  (B)  OF  PARAGRAPH  THREE  OF  SUBSECTION  (J) OF THIS
  SECTION.
    (III) "SCHOOL" MEANS ANY PUBLIC OR NONPUBLIC SCHOOL  PROVIDING  EDUCA-
  TION IN ANY GRADE FROM KINDERGARTEN THROUGH TWELFTH.
    (IV)  "SCHOOL  SUPPLIES" INCLUDES BOOKS, SUPPLIES (OTHER THAN NON-ATH-
  LETIC SUPPLIES FOR COURSES OF INSTRUCTION IN HEALTH OR  PHYSICAL  EDUCA-
  TION), COMPUTER EQUIPMENT (INCLUDING RELATED SOFTWARE AND SERVICES), AND
  OTHER EQUIPMENT AND SUPPLEMENTAL MATERIALS USED BY THE ELIGIBLE EDUCATOR
  IN THE CLASSROOM.
    S 2. This act shall take effect immediately and shall apply to taxable
  years beginning on or after January 1, 2012.

   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD03659-03-1