Bill > A06853

This bill establishes a tax credit for teachers who spend their own money on classroom and teaching supplies, allowing qualified educators to receive up to $500 annually in tax credits for purchases such as books, instructional materials, notebooks, writing utensils, posters, and field trip costs. The credit is specifically targeted at supplies used in elementary and secondary schools and excludes materials related to religious instruction, extracurricular activities (with exceptions for musical and dramatic programs), and sporting events. Starting in the 2027 tax year, teachers can claim this credit against their state income tax, and if the credit exceeds their tax liability, they can receive the remaining amount as an overpayment from the state. The bill aims to provide financial relief to educators who frequently use their personal funds to support classroom needs and enhance students' learning experiences.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A6853