Bill > A08211

This bill introduces a state personal income tax credit for elementary and secondary school personnel to help offset expenses they incur for school-related supplies, starting with taxable years beginning on or after January 1, 2026. The tax credit allows eligible individuals employed by school districts to claim up to $1,000 for expenses related to school supplies, which are broadly defined to include items like pens, pencils, markers, paper, cleaning supplies, educational decorations, sensory play items, fidget items, STEM exploration materials, food, snacks, clothing, and toiletries used to support student learning. An "eligible individual" is defined as any person employed by a school district, which encompasses traditional public schools, boards of cooperative educational services, special act school districts, approved private schools for students with disabilities, and state-supported schools. If the tax credit amount exceeds the taxpayer's tax liability for the year, the excess will be treated as an overpayment and can be credited or refunded, though no interest will be paid on the refund. The bill aims to provide financial support to educators who often spend their own money on classroom supplies and materials.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A8211