Assembly Bill A10157

2023-2024 Legislative Session

Enacts the "educator expense assistance act"

download bill text pdf

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Current 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

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2023-A10157 (ACTIVE) - Details

See Senate Version of this Bill:
S9618
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §615, Tax L

2023-A10157 (ACTIVE) - Summary

Enacts the "educator expense assistance act" to allow educators to deduct qualified expenses incurred by K-12 educators.

2023-A10157 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10157
 
                           I N  A S S E M B L Y
 
                               May 10, 2024
                                ___________
 
 Introduced by COMMITTEE ON RULES -- (at request of M. of A. Blumencranz)
   -- read once and referred to the Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to allowing educators to deduct
   qualified expenses incurred by K-12 educators
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Short title. This act shall be known and may  be  cited  as
 the "educator expense assistance act".
   § 2. Subsection (d) of section 615 of the tax law is amended by adding
 a new paragraph 6 to read as follows:
   (6)  UP  TO THREE HUNDRED DOLLARS FOR EDUCATORS FILING A SINGLE PERSON
 OR SIX HUNDRED DOLLARS IF MARRIED FILING JOINTLY AND  BOTH  SPOUSES  ARE
 ELIGIBLE  EDUCATORS,  BUT  NOT  MORE  THAN THREE HUNDRED DOLLARS EACH OF
 UNREIMBURSED TRADE OR BUSINESS EXPENSES PAID  OR  INCURRED  FOR  PARTIC-
 IPATION  IN  PROFESSIONAL DEVELOPMENT COURSES, BOOKS, SUPPLIES, COMPUTER
 EQUIPMENT (INCLUDING RELATED SOFTWARE AND  SERVICES),  OTHER  EQUIPMENT,
 AND  SUPPLEMENTARY  MATERIALS.  FOR COURSES IN HEALTH OR PHYSICAL EDUCA-
 TION, THE EXPENSES FOR SUPPLIES MUST BE FOR ATHLETIC SUPPLIES. AN ELIGI-
 BLE EDUCATOR SHALL BE DEFINED AS AN EDUCATOR FOR THE TAX  YEAR  IF  SAID
 EDUCATOR SERVED AS A KINDERGARTEN THROUGH GRADE TWELVE TEACHER, INSTRUC-
 TOR,  COUNSELOR,  PRINCIPAL  OR  AIDE  FOR AT LEAST NINE HUNDRED HOURS A
 SCHOOL YEAR IN A SCHOOL THAT PROVIDES ELEMENTARY OR SECONDARY EDUCATION.
   § 3. This act shall take effect immediately.
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD15450-01-4

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