Senate Bill S380A

2015-2016 Legislative Session

Provides taxpayers with modification reducing federal adjusted gross income for tuition paid at any higher education institution

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Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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Bill Amendments

2015-S380 - Details

See Assembly Version of this Bill:
A7343
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: S6403
2013-2014: S939
2017-2018: S164, A5952
2019-2020: S1033, A2276
2021-2022: A6800

2015-S380 - Summary

Provides taxpayers with a modification reducing federal adjusted gross income for tuition paid at any higher education institution.

2015-S380 - Sponsor Memo

2015-S380 - Bill Text download pdf

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

                                   380

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 7, 2015
                               ___________

Introduced  by  Sen.  RIVERA -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation to  providing  personal  income
  taxpayers  with  a modification reducing federal adjusted gross income
  for tuition paid at any institution of higher education

  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 42 to read as follows:
  (42) FOR TAXABLE YEARS BEGINNING ON AND AFTER JANUARY FIRST, TWO THOU-
SAND FIFTEEN, THE AMOUNT PAID BY A TAXPAYER  WITH  A  NEW  YORK  TAXABLE
INCOME BEFORE THE APPLICATION OF THIS PARAGRAPH OF LESS THAN ONE HUNDRED
THOUSAND  DOLLARS,  FOR  TUITION  AT ANY INSTITUTION OF HIGHER EDUCATION
WITHIN THE STATE PROVIDED SUCH EXPENSE IS FOR TUITION OF THE TAXPAYER OR
A DEPENDENT OF THE TAXPAYER  AND  PROVIDED,  HOWEVER,  THAT  THE  HEREIN
AUTHORIZED  AMOUNT  OF  THE  DEDUCTION  SHALL  NOT EXCEED THREE THOUSAND
DOLLARS MULTIPLIED BY THE NUMBER OF PERSONS FOR  WHOM  SUCH  TUITION  IS
PAID.
  S 2. This act shall take effect immediately.




 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05811-01-5


              

2015-S380A (ACTIVE) - Details

See Assembly Version of this Bill:
A7343
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: S6403
2013-2014: S939
2017-2018: S164, A5952
2019-2020: S1033, A2276
2021-2022: A6800

2015-S380A (ACTIVE) - Summary

Provides taxpayers with a modification reducing federal adjusted gross income for tuition paid at any higher education institution.

2015-S380A (ACTIVE) - Sponsor Memo

2015-S380A (ACTIVE) - Bill Text download pdf

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

                                 380--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 7, 2015
                               ___________

Introduced  by  Sen.  RIVERA -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations -- recommitted to the Committee on Investigations  and
  Government  Operations  in  accordance  with  Senate Rule 6, sec. 8 --
  committee discharged, bill amended, ordered reprinted as  amended  and
  recommitted to said committee

AN  ACT  to  amend the tax law, in relation to providing personal income
  taxpayers with a modification reducing federal adjusted  gross  income
  for tuition paid at any institution of higher education

  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 44 to read as follows:
  (44) FOR TAXABLE YEARS BEGINNING ON AND AFTER JANUARY FIRST, TWO THOU-
SAND  SIXTEEN,  THE  AMOUNT  PAID  BY A TAXPAYER WITH A NEW YORK TAXABLE
INCOME BEFORE THE APPLICATION OF THIS PARAGRAPH OF LESS THAN ONE HUNDRED
THOUSAND DOLLARS, FOR TUITION AT ANY  INSTITUTION  OF  HIGHER  EDUCATION
WITHIN THE STATE PROVIDED SUCH EXPENSE IS FOR TUITION OF THE TAXPAYER OR
A  DEPENDENT  OF  THE  TAXPAYER  AND  PROVIDED, HOWEVER, THAT THE HEREIN
AUTHORIZED AMOUNT OF THE  DEDUCTION  SHALL  NOT  EXCEED  THREE  THOUSAND
DOLLARS  MULTIPLIED  BY  THE  NUMBER OF PERSONS FOR WHOM SUCH TUITION IS
PAID.
  S 2. This act shall take effect immediately.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05811-02-6


              

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