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Bill > S03073


NY S03073

NY S03073
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
01/27/2023
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 proposes to amend New York's tax law to authorize a personal income tax deduction of up to $500 per year for K-12 teachers in public and non-public schools who incur out-of-pocket expenses for school supplies, including books, computer equipment, and other classroom materials. The bill defines an "eligible educator" as a teacher, instructor, counselor, principal, or aide employed for at least 900 hours during a school year. The deduction would apply to taxable years beginning on or after January 1, 2025.

Committee Categories

Government Affairs

Sponsors (2)

Last Action

REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS (on 01/03/2024)

Bill Topics

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

bill text


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