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Bill > A05724


NY A05724

NY A05724
Provides for a personal income tax deduction for student loan payments.


summary

Introduced
02/24/2021
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 student loan payments

AI Summary

This bill authorizes a personal income tax deduction of up to $5,000 for student loan payments made by eligible borrowers. The deduction applies to qualified education loans, which are defined as any indebtedness incurred solely for the purpose of financing higher education expenses. An "eligible borrower" is a taxpayer who has incurred student loan debt on behalf of themselves, their spouse, or any of their dependents. The bill would take effect immediately and apply to taxable years beginning on or after January 1, 2022.

Committee Categories

Budget and Finance

Sponsors (26)

Last Action

referred to ways and means (on 01/05/2022)

bill text


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