Bill > S03711

This bill amends New York state tax law to create a personal income tax deduction for K-12 teachers who purchase school supplies out of their own pocket. The deduction allows eligible educators to deduct up to $500 annually for expenses related to school supplies, which are defined broadly to include books, supplies, computer equipment, software, and other classroom materials. To qualify, an educator must be employed as a teacher, instructor, counselor, principal, or aide in either a public or nonpublic school, and must work at least 900 hours during a school year. The deduction applies only to expenses that were not previously deducted for federal tax purposes and were not reimbursed by the school or another source. The bill will take effect for taxable years beginning on or after January 1, 2027, providing financial relief to educators who frequently spend their own money to support their classrooms and students.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S3711