Bill > S00721

This bill amends the New York tax law to provide a tax deduction for K-12 educators who spend their own money on professional expenses. Specifically, the bill allows eligible educators to deduct up to $300 for single filers or $600 for married couples filing jointly (with both spouses being eligible educators), for unreimbursed expenses related to professional development. These deductible expenses can include professional courses, books, supplies, computer equipment (including software and services), other equipment, and supplementary materials. For health or physical education courses, athletic supplies are also eligible. To qualify as an "eligible educator," a person must have worked as a kindergarten through 12th-grade teacher, instructor, counselor, principal, or aide for at least 900 hours in a school year at an elementary or secondary educational institution. The bill aims to provide financial relief to educators who often spend their own money to support their professional development and classroom needs.

Labor and Employment

https://www.nysenate.gov/legislation/bills/2025/S721