S5289A-2011 Actions

• Jun 14, 2012: PRINT NUMBER 5289B
• Jun 14, 2012: AMEND AND RECOMMIT TO FINANCE
• May 2, 2012: REPORTED AND COMMITTED TO FINANCE
• Jan 23, 2012: PRINT NUMBER 5289A
• Jan 23, 2012: AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
• Jan 4, 2012: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
• Jan 4, 2012: returned to senate
• Jan 4, 2012: died in assembly
• Jun 15, 2011: referred to ways and means
• Jun 15, 2011: DELIVERED TO ASSEMBLY
• Jun 15, 2011: PASSED SENATE
• Jun 15, 2011: ORDERED TO THIRD READING CAL.1286
• Jun 15, 2011: COMMITTEE DISCHARGED AND COMMITTED TO RULES
• May 3, 2011: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

S5289A-2011 Meetings

S5289A-2011 Votes

S5289A-2011 Memo

BILL NUMBER:S5289A       REVISED 06/07/12

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 $450 a year.

SUMMARY OF PROVISIONS:
Section 1. Subsection c of section 612 of the tax law is amended by
adding a new paragraph 39.
Section 2. This act shall take effect
immediately and shall apply to taxable year beginning on and after
January 1, 2012.

JUSTIFICATION:
Although a federal tax deduction exists for teacher's out-of-pocket
school supplies expenses of up to $250, 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 aver- age of $589 a year. This legislation will
provide teachers much-needed relief from these out-of-pocket costs.

LEGISLATIVE HISTORY:;
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.1029 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:
Immediately and shall apply to taxable year beginning on and after
January 1, 2012.

S5289A-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 5289--A
 2011-2012 Regular Sessions
 I N  SENATE
 May 3, 2011
 
 Introduced  by  Sen.  LANZA  -- 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 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.
 LBD03659-02-1

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