NY State Senate Bill 2019-S371A

Senate Bill S371A

2019-2020 Legislative Session

Provides for a personal income tax deduction for school supplies paid for out-of-pocket by K-12 teachers in public and nonpublic schools, up to $500 per year

download bill text pdf

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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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 08, 2020	referred to investigations and government operations
Apr 18, 2019	print number 371a
Apr 18, 2019	amend and recommit to investigations and government operations
Jan 09, 2019	referred to investigations and government operations

Bill Amendments

Original

A (Active)

2019-S371 - Details

See Assembly Version of this Bill:: A4805
Current Committee:: Senate Investigations And Government Operations
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
2015-2016: S4615, A4725
2017-2018: S4063, A4296
2021-2022: S4502, A4296
2023-2024: S3073, A1790

2019-S371 - Summary

Provides for a personal income tax deduction for school supplies paid for out-of-pocket by K-12 teachers in public and nonpublic schools, up to $500 per year.

2019-S371 - Sponsor Memo

                                
 
BILL NUMBER: S371

SPONSOR: LANZA
 
TITLE OF BILL:  An act to amend the tax law, in relation to authoriz-
ing 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, 2019.

 
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 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-rocket costs.

 
LEGISLATIVE HISTORY:

2018: S.4063-A - Referred to Finance/A.4296-A - Referred to Ways & Means
2017: S.4063 - Third Reading Calendar/A.4296 - Referred to Ways & Means
2016: S.4615 - Passed Senate/A.4725 - Referred to Ways & Means
2015: S.4615 - Passed Senate/A.4725 - Referred to Ways & Means
2014: S.3626D - Passed Senate/A.7413-A - Referred to Ways and Means
2013: S.3626B - Referred to Ways & Means
2012: S.5289 - Reported to Finance/A.2567 - Referred to Ways & Means
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.1025 - 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:
This act shall take effect immediately and apply to taxable years begin-
ning on or after January 1, 2019.

2019-S371 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    371
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 9, 2019
                                ___________
 
 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 43 to read as follows:
   (43) 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.
   § 2. This act shall take effect immediately and shall apply to taxable
 years beginning on or after January 1, 2020.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

                       [ ] is old law to be omitted.
                                                            LBD03511-01-9

2019-S371A (ACTIVE) - Details

See Assembly Version of this Bill:: A4805
Current Committee:: Senate Investigations And Government Operations
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
2015-2016: S4615, A4725
2017-2018: S4063, A4296
2021-2022: S4502, A4296
2023-2024: S3073, A1790

2019-S371A (ACTIVE) - Summary

Provides for a personal income tax deduction for school supplies paid for out-of-pocket by K-12 teachers in public and nonpublic schools, up to $500 per year.

2019-S371A (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S371A

SPONSOR: LANZA
 
TITLE OF BILL:  An act to amend the tax law, in relation to authoriz-
ing 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, 2021.

 
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-rocket costs.

 
LEGISLATIVE HISTORY:
2018: 5.4063-A - Referred to Finance/A.4296-A - Referred to Ways & Means
2017: 5.4063 - Third Reading Calendar/A.4296 - Referred to Ways & Means
2016: S.4615 - Passed Senate/A.4725 - Referred to Ways & Means
2015: S.4615 - Passed Senate/A.4725 - Referred to Ways & Means;
2014: S.3626D - Passed Senate/A.7413-A - Referred to Ways and Means
2013: S.3626B - Referred to Ways & Means
2012: S.5289 - Reported to Finance/A.2567 - Referred to Ways & Means
2011: 5.5289 - Passed Senate/A.2567 - Referred to Ways & Means
2010: S.727 - Reported to Finance/A.8274 - Referred to Ways & Means
2009: 5.727 - 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.1025 - 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 dedaction 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:
This act shall take effect immediately and apply to taxable years begin-
ning on or after January 1, 2021.

2019-S371A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  371--A
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 9, 2019
                                ___________
 
 Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment  Operations  --  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
 OTHER EQUIPMENT AND SUPPLEMENTAL MATERIALS USED BY THE ELIGIBLE EDUCATOR
 IN THE CLASSROOM.
   § 2. This act shall take effect immediately and shall apply to taxable
 years beginning on or after January 1, 2021.

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03511-05-9

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