This bill has been amended

Bill S3626C-2013

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 $500 per year

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 $500 per year.

Details

Actions

  • May 2, 2014: PRINT NUMBER 3626C
  • May 2, 2014: AMEND AND RECOMMIT TO FINANCE
  • Apr 29, 2014: REPORTED AND COMMITTED TO FINANCE
  • Apr 21, 2014: PRINT NUMBER 3626C
  • Apr 21, 2014: AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • Feb 10, 2014: PRINT NUMBER 3626B
  • Feb 10, 2014: AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • Jan 31, 2014: PRINT NUMBER 3626A
  • Jan 31, 2014: AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • Jan 8, 2014: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • Jan 8, 2014: returned to senate
  • Jan 8, 2014: died in assembly
  • Jun 11, 2013: referred to ways and means
  • Jun 11, 2013: DELIVERED TO ASSEMBLY
  • Jun 11, 2013: PASSED SENATE
  • Jun 10, 2013: ORDERED TO THIRD READING CAL.1186
  • Jun 10, 2013: COMMITTEE DISCHARGED AND COMMITTED TO RULES
  • Feb 7, 2013: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Meetings

Votes

VOTE: COMMITTEE VOTE: - Investigations and Government Operations - Apr 29, 2014
Ayes (9): Marcellino, Carlucci, Golden, Nozzolio, O'Mara, Zeldin, Hoylman, Diaz, Squadron

Memo

BILL NUMBER:S3626C

TITLE OF BILL: 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

PURPOSE:

To provide a personal income tax deduction for school supplies paid for out-of-pocket by K-12 teachers in public and non-public schools, up to $500 a year.

SUMMARY OF PROVISIONS:

Section 1. Subsection c of section 612 of the tax law is amended by adding a new paragraph 41.

Section 2. This act shall take effect immediately and shall apply to taxable year beginning on and after January 1, 2015.

JUSTIFICATION:

Although a federal tax deduction exists for teacher's out-of-pocket school supplies expenses of up to $500, it simply is not enough. According to a survey by Quality Education Data, a market research firm, teachers spent an average of $521 of their own money on supplies in 2001, and an average of $448 in 1999. According to a 2001 survey by the National School Supply and Equipment Association, teachers paid an average of $589 a year. This legislation will provide teachers much-needed relief from these out-of-rocket costs.

LEGISLATIVE HISTORY:

2013: S.3626B Referred to Ways & Means 2012: S.5289 Reported to Finance/A.2567 - Referred to Ways & Means 2011: S.5289 Passed Senate/A.2567 - Referred to Ways & Means 2010: S.727 Reported to Finance/A.8274 - Referred to Ways & Means 2009: S.727 Reported to Finance/A.8274 - Referred to Ways & Means 2008: S.6792 Passed Senate/A.1312 - Referred to Ways & Means 2007: A.1312 Referred to Ways & Means 2006: A.1029 Referred to Ways & Means 2005: A.1025 Referred to Ways & Means

FISCAL IMPLICATIONS:

The Department of Taxation and Finance estimates that the bill would result in a $1 million revenue loss during SFY 2012-13 and $3.9 million annually thereafter if the existing Federal deduction is extended beyond December 31, 2011. Alternatively, if the Federal deduction is not extended, the bill would result in a $1.7 million revenue loss during SFY 2012-13 and $6.9 million thereafter.

EFFECTIVE DATE:

This act shall take effect immediately and apply to taxable years beginning on or after January 1, 2015.


Text

STATE OF NEW YORK ________________________________________________________________________ 3626--C 2013-2014 Regular Sessions IN SENATE February 7, 2013 ___________
Introduced by Sens. LANZA, VALESKY -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations -- recommitted to the Committee on Investi- gations and Government Operations in accordance with Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- 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 41 to read as follows: (41) EXPENSES NOT IN EXCESS OF FIVE HUNDRED 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 PARAGRAPH, 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, 2015.

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