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Bill > A01926

NY A01926

NY A01926
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
01/14/2025
In Committee
01/07/2026
Crossed Over
Passed
Dead

Introduced Session

2025-2026 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 amends New York state tax law to create a personal income tax deduction for K-12 teachers in public and nonpublic schools who spend their own money on classroom supplies. The deduction allows eligible educators to claim up to $500 per year for expenses such as books, supplies, computer equipment, and supplemental materials used in the classroom. An "eligible educator" is defined as a teacher, instructor, counselor, principal, or aide who works in a school for at least 900 hours during a school year. The deduction applies to out-of-pocket expenses that are not already deductible on federal tax returns and have not been reimbursed by the school or another source. The bill specifically excludes non-athletic supplies for health or physical education courses from the definition of school supplies. This tax provision is designed to provide financial relief to educators who often use their own money to purchase classroom materials, and it will take effect for taxable years beginning on or after January 1, 2027.

Committee Categories

Budget and Finance

Sponsors (49)

William Colton (D)*,  Maritza Davila (D)*,  Chris Friend (R)*,  Jo Anne Simon (D)*,  Scott Bendett (R),  Rodneyse Bichotte Hermelyn (D),  Noah Burroughs (D),  Marianne Buttenschon (D),  Lester Chang (R),  Patrick Chludzinski (R),  Vivian Cook (D),  Catalina Cruz (D),  Brian Cunningham (D),  Joe DeStefano (R),  Harvey Epstein (D),  Jeff Gallahan (R),  Jodi Giglio (R),  Judy Griffin (D),  Josh Jensen (R),  Rebecca Kassay (D),  Jen Lunsford (D),  Brian Maher (R),  Brian Manktelow (R),  Dave McDonough (R),  Brian Miller (R),  Andrew Molitor (R),  Steve Otis (D),  Phil Palmesano (R),  Ed Ra (R),  Steven Raga (D),  Phil Ramos (D),  Karines Reyes (D),  Jonathan Rivera (D),  Linda Rosenthal (D),  Angelo Santabarbara (D),  Nader Sayegh (D),  Thomas Schiavoni (D),  Rebecca Seawright (D),  Joseph Sempolinski (R),  Matt Simpson (R),  Matt Slater (R),  Phil Steck (D),  Steve Stern (D),  Al Stirpe (D),  Latrice Walker (D),  David Weprin (D),  Jaime Williams (D),  Carrie Woerner (D),  Stefani Zinerman (D), 

Last Action

referred to ways and means (on 01/07/2026)
(1 Companion Bills)

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