§ 562. Tuition reimbursement payments to parents. 1. Upon the filing
by a parent of the verified statement as required by subdivision two,
the commissioner shall make a tuition reimbursement payment to such
parent for tuition expenses made in the preceding calendar year. Only
one such payment shall be made on behalf of any pupil in a calendar
year. Such payment shall be the lesser of either (a) fifty percent of
the tuition paid by the parent during the preceding calendar year for
the elementary or secondary education of each pupil, or (b) five dollars
per month for the period of enrollment in a nonpublic school during the
regular school year for each pupil in grades one through eight, and ten
dollars per month for the period of enrollment in a nonpublic school
during the preceding regular school year for each pupil in grades nine
through twelve. Whenever payments as herein computed total less than ten
dollars, no such payment shall be made.

2. In order to be eligible for tuition reimbursement hereunder, the
parent of a pupil shall, by May first of the year following the calendar
year for which reimbursement is sought, file with the commissioner a
verified statement, in such form as he shall provide, stating that the
pupil was enrolled during such year in a nonpublic school or schools
and, in addition, the following information: (a) the name, address and
taxable income of the parent; (b) the name, address and birth date of
the pupil; (c) the grade in which the pupil was enrolled during each
month in a nonpublic school in such year; (d) the name and address of
the nonpublic school or schools attended by such pupil; (e) a receipted
tuition bill. For reimbursement for the calendar year nineteen hundred
seventy-one, such verified statement shall be filed not later than July
first, nineteen hundred seventy-two.

3. No parent shall be eligible to receive a tuition reimbursement
payment who has claimed a modification of federal adjusted gross income
for nonpublic school tuition pursuant to paragraph fourteen of
subsection (c) of section six hundred twelve of the tax law based upon
the same tuition expenditures.

4. The state tax commission shall, when requested by the com-
missioner, compare any verified statement filed with the commissioner
pursuant to this article with the state income tax returns if any, filed
by the parent making such verified statement and shall report any
discrepancies to the commissioner. All verified statements filed with
the commissioner and all reports made to him by the state tax
commission, pursuant to this article shall be deemed confidential and,
except in accordance with proper judicial order or as otherwise
prescribed by law, it shall be unlawful for the commissioner or any
officer or employee of the department to divulge or make known in any
manner the amount of income or any other particulars set forth in any
verified statement filed with him hereunder or report made to him
pursuant to this subdivision; but nothing contained herein shall be
considered to prohibit the commissioner's publication of statistics so
classified as to prevent the identification of particular affidavits or
reports.