Assembly Bill A1790

2023-2024 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

Sponsored By

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-A1790 (ACTIVE) - Details

See Senate Version of this Bill:
S3073
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S727
2011-2012: S5289
2013-2014: A7413, S3626
2015-2016: A4725, S4615
2017-2018: A4296, S4063
2019-2020: A4805, S371
2021-2022: A4296, S4502

2023-A1790 (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.

2023-A1790 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1790
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 20, 2023
                                ___________
 
 Introduced  by M. of A. COLTON, WEPRIN, BICHOTTE HERMELYN, MILLER, OTIS,
   STIRPE, ZEBROWSKI, COOK, PALMESANO, McDONOUGH,  THIELE,  L. ROSENTHAL,
   RIVERA,  WALKER,  JOYNER,  JEAN-PIERRE,  EPSTEIN, CRUZ, DeSTEFANO, RA,
   STERN -- Multi-Sponsored by -- M. of A. DAVILA, FRIEND, SIMON --  read
   once and referred to the Committee on Ways and Means

 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 47 to read as follows:
   (47)  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, 2025.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

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