Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
May 11, 2016 |
referred to ways and means delivered to assembly passed senate |
May 09, 2016 |
advanced to third reading |
May 05, 2016 |
2nd report cal. |
May 04, 2016 |
1st report cal.690 |
Jan 25, 2016 |
print number 4615a |
Jan 25, 2016 |
amend and recommit to finance |
Jan 21, 2016 |
reported and committed to finance |
Jan 06, 2016 |
referred to investigations and government operations returned to senate died in assembly |
Jun 17, 2015 |
referred to ways and means delivered to assembly passed senate |
Jun 10, 2015 |
ordered to third reading cal.1465 committee discharged and committed to rules |
May 27, 2015 |
reported and committed to finance |
Apr 01, 2015 |
referred to investigations and government operations |
Senate Bill S4615A
2015-2016 Legislative Session
Sponsored By
(R, C, IP, RFM) 24th Senate District
Archive: Last Bill Status - In Assembly 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
Actions
Votes
Bill Amendments
co-Sponsors
(D) Senate District
2015-S4615 - Details
- See Assembly Version of this Bill:
- A4725
- Current Committee:
- Assembly Ways And Means
- Law Section:
- Tax Law
- Laws Affected:
- Amd §612, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2009-2010:
S727
2011-2012: S5289
2013-2014: S3626, A7413
2017-2018: S4063, A4296
2019-2020: S371, A4805
2021-2022: S4502, A4296
2023-2024: S3073, A1790
2015-S4615 - Sponsor Memo
BILL NUMBER:S4615 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 42. Section 2. This act shall take effect immediately and shall apply to taxable year beginning on and after January 1, 2016. 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
2015-S4615 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 4615 2015-2016 Regular Sessions I N S E N A T E April 1, 2015 ___________ Introduced by Sen. LANZA -- 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 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 42 to read as follows: (42) 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, 2016. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD01286-01-5
co-Sponsors
(D) 22nd Senate District
(D) Senate District
2015-S4615A (ACTIVE) - Details
- See Assembly Version of this Bill:
- A4725
- Current Committee:
- Assembly Ways And Means
- Law Section:
- Tax Law
- Laws Affected:
- Amd §612, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2009-2010:
S727
2011-2012: S5289
2013-2014: S3626, A7413
2017-2018: S4063, A4296
2019-2020: S371, A4805
2021-2022: S4502, A4296
2023-2024: S3073, A1790
2015-S4615A (ACTIVE) - Sponsor Memo
BILL NUMBER: S4615A 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 44. Section 2. This act shall take effect immediately and shall apply to taxable year beginning on and after January 1, 2016. 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
2015-S4615A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 4615--A 2015-2016 Regular Sessions I N S E N A T E April 1, 2015 ___________ Introduced by Sens. LANZA, LATIMER -- 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 -- reported favorably from said committee and committed to the Committee on Finance -- 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 44 to read as follows: (44) 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 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD01286-03-6
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