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Bill > S03105


NY S03105

NY S03105
Establishes a personal income tax deduction for the interest paid on student loans by individual taxpayers having a federal adjusted income of between $65,000 and $125,000, and married taxpayers filing jointly having a federal adjusted income of between $130,000 and $250,000.


summary

Introduced
02/04/2019
In Committee
01/08/2020
Crossed Over
Passed
Dead
12/31/2020

Introduced Session

2019-2020 General Assembly

Bill Summary

AN ACT to amend the tax law, in relation to establishing a reduction of certain taxpayer's federal adjusted gross income, for state personal income tax purposes, for student loan interest payments made by the taxpayer The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1

AI Summary

This bill establishes a personal income tax deduction for individual taxpayers and married taxpayers filing jointly who have a federal adjusted gross income between $65,000 and $125,000, or $130,000 and $250,000, respectively. The deduction applies to the interest paid on student loans, up to a maximum of $2,500. The bill defines "student loan" using the same meaning as a previous law passed in 2017.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

REFERRED TO BUDGET AND REVENUE (on 01/08/2020)

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