S T A T E   O F   N E W   Y O R K
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                                   3585
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 29, 2019
                                ___________
 
 Introduced by M. of A. PALMESANO, BLANKENBUSH, BARNWELL, FINCH, GARBARI-
   NO,  GIGLIO, NORRIS -- Multi-Sponsored by -- M. of A. ASHBY, BRABENEC,
   BRAUNSTEIN, CROUCH, DiPIETRO, FRIEND, GOODELL, LAWRENCE,  MALLIOTAKIS,
   McDONOUGH,  MIKULIN,  B. MILLER,  MONTESANO,  MORINELLO,  RAIA, SMITH,
   STEC, WALSH -- 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 (jjj) to read as follows:
   (JJJ)  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 TWENTY-ONE, 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-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD07528-01-9

 A. 3585                             2
 
 FIED ELEMENTARY AND SECONDARY EDUCATIONAL INSTITUTIONS, PROVIDED, HOWEV-
 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.
   § 2. This act shall take effect immediately and shall apply to taxable
 years beginning on or after January 1, 2021.