Authorizes a state personal income tax credit for elementary and secondary school personnel for certain expenses incurred for school related supplies for taxable years beginning on or after January 1, 2026.
STATE OF NEW YORK
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8211
2025-2026 Regular Sessions
IN ASSEMBLY
May 5, 2025
___________
Introduced by M. of A. BURDICK -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to authorizing a state personal
income tax credit for elementary and secondary school personnel for
certain expenses incurred for school related supplies
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 606 of the tax law is amended by adding a new
2 subdivision (aaaa) to read as follows:
3 (aaaa) Elementary and secondary school personnel school related
4 supplies tax credit. (1) Allowance of credit. For taxable years begin-
5 ning on or after January first, two thousand twenty-six, a taxpayer
6 shall be allowed a credit against the tax imposed by this article for
7 expenses not in excess of one thousand dollars actually incurred and
8 paid by an eligible individual employed by a school district for school
9 supplies.
10 (2) Definitions. For the purposes of this subdivision, the following
11 terms shall have the following meanings:
12 (i) "Eligible individual" means any person employed by a school
13 district.
14 (ii) "School district" means a school district, public school, board
15 of cooperative educational services, special act school district,
16 approved private residential or non-residential school for the education
17 of students with disabilities including private schools established
18 under chapter eight hundred fifty-three of the laws of nineteen hundred
19 seventy-six, and a state-supported school in accordance with article
20 eighty-five of the education law.
21 (iii) "School supplies" shall include, but not be limited to, pens,
22 pencils, markers, paper, cleaning supplies, educational decorations,
23 sensory play items, fidget items, stem exploration, food and snacks,
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11884-01-5
A. 8211 2
1 clothing, toiletries, and other essential items used to prepare and
2 assist students to learn at school.
3 (3) Application of credit. If the amount of the credit allowed under
4 this subsection for the taxable year exceeds the taxpayer's tax for such
5 year, the excess shall be treated as an overpayment of tax to be credit-
6 ed or refunded in accordance with the provisions of section six hundred
7 eighty-six of this article, provided, however, that no interest will be
8 paid thereon.
9 § 2. This act shall take effect immediately and shall apply to taxable
10 years beginning on or after January 1, 2026.
