Bill

Bill > A01790


NY A01790

NY A01790
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
01/20/2023
In Committee
01/03/2024
Crossed Over
Passed
Dead
12/31/2024

Introduced Session

2023-2024 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 K-12 teachers in public and nonpublic schools who pay out-of-pocket for school supplies, such as books, supplies, computer equipment, and other materials used in the classroom. The deduction applies to expenses that are not already deductible for federal income tax purposes and are not reimbursed. The bill defines an "eligible educator" as a teacher, instructor, counselor, principal, or aide who works at least 900 hours during the school year.

Committee Categories

Budget and Finance

Sponsors (35)

Last Action

referred to ways and means (on 01/03/2024)

Bill Topics

Education
  • ‐ Elementary and Secondary Education
Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform

bill text


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