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

                                  5251

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            February 11, 2009
                               ___________

Introduced by M. of A. BACALLES, THIELE, QUINN, RABBITT, SALADINO, TOWN-
  SEND,  OAKS, WALKER -- Multi-Sponsored by -- M. of A. ALFANO, BARCLAY,
  BARRA, BURLING, CONTE, CROUCH, DUPREY, FINCH,  GIGLIO,  O'MARA,  RAIA,
  SAYWARD,  TEDISCO  --  read once and referred to the Committee on Ways
  and Means

AN ACT to amend the tax law, in relation to establishing an  income  tax
  credit  for a teacher's unreimbursed expenditures for qualified class-
  room or teaching supplies

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.    Section  606  of the tax law is amended by adding a new
subsection (qq) to read as follows:
  (QQ) CREDIT FOR A TEACHER'S UNREIMBURSED  EXPENDITURES  FOR  QUALIFIED
CLASSROOM  OR  TEACHING  SUPPLIES.   (1) FOR PURPOSES OF THIS SUBSECTION
"QUALIFIED EXPENDITURES FOR CLASSROOM OR TEACHING SUPPLIES"  SHALL  MEAN
EXPENDITURES  FOR  CLASSROOM BOOKS AND OTHER INSTRUCTIONAL MATERIALS AND
EQUIPMENT USED IN ELEMENTARY AND SECONDARY SCHOOLS,  NOTEBOOKS,  WRITING
UTENSILS  INCLUDING  BUT NOT LIMITED TO PENCILS, PENS, CRAYONS AND MARK-
ERS, PAPER, TEACHING MATERIALS SUCH AS POSTERS AND SUPPLIES FOR  SPECIAL
PROJECTS,  AND FIELD TRIP COSTS. CLASSROOM BOOKS AND OTHER INSTRUCTIONAL
MATERIALS SHALL NOT INCLUDE BOOKS AND MATERIALS USED IN THE TEACHING  OF
RELIGIOUS  TENETS,  DOCTRINES,  OR  WORSHIP,  THE PURPOSE OF WHICH IS TO
INSTILL SUCH TENETS, DOCTRINES, OR WORSHIP, NOR DOES IT INCLUDE BOOKS OR
MATERIALS FOR  EXTRACURRICULAR  ACTIVITIES  INCLUDING  SPORTING  EVENTS,
SPEECH  ACTIVITIES,  DRIVER'S  EDUCATION,  OR SIMILAR PROGRAMS, WITH THE
EXCEPTION OF MUSICAL OR DRAMATIC EVENTS OR PROGRAMS.
  (2) FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST,  TWO  THOU-
SAND  ELEVEN,  A QUALIFIED TAXPAYER SHALL BE ALLOWED A MAXIMUM CREDIT OF
FIVE HUNDRED DOLLARS ANNUALLY AGAINST THE TAX IMPOSED  BY  THIS  ARTICLE
FOR  QUALIFIED EXPENDITURES FOR CLASSROOM OR TEACHING SUPPLIES IN QUALI-
FIED ELEMENTARY AND SECONDARY EDUCATIONAL INSTITUTIONS, PROVIDED, HOWEV-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01310-01-9
              

A. 5251                             2

ER, THAT THE AMOUNT OF SUCH CREDIT SHALL NOT EXCEED THE TAX  IMPOSED  BY
SECTION SIX HUNDRED ONE OF THIS PART, FOR THE TAXABLE YEAR. IF THE CRED-
IT  EXCEEDS  THE  TAX  AS SO REDUCED, THE TAXPAYERS MAY RECEIVE, AND THE
COMPTROLLER,  SUBJECT TO A CERTIFICATE OF THE COMMISSIONER, SHALL PAY TO
THE TAXPAYER AS AN OVERPAYMENT, WITHOUT INTEREST,  THE  AMOUNT  OF  SUCH
EXCESS.
  S 2. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2011.