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

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