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Bill > S04502


NY S04502

NY S04502
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.


summary

Introduced
02/05/2021
In Committee
01/05/2022
Crossed Over
Passed
Dead
12/31/2022

Introduced Session

2021-2022 General Assembly

Bill Summary

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

AI Summary

This bill provides for a personal income tax deduction of up to $500 per year for eligible K-12 teachers (including those in public and nonpublic schools) who pay for school supplies out-of-pocket, to the extent that such expenses are not already deductible on their federal income tax return or reimbursed. The bill defines "eligible educator" as a teacher, instructor, counselor, principal, or aide employed in a school for at least 900 hours during a school year, and "school supplies" as including books, supplies, computer equipment, and other materials used in the classroom.

Committee Categories

Government Affairs

Sponsors (1)

Last Action

REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS (on 01/05/2022)

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