Relates to excluding certain lottery winnings from a school district's adjusted gross income; provides that any lottery winnings in excess of twenty-five percent of a district's adjusted gross income shall be excluded from such district's adjusted gross income for the year.
STATE OF NEW YORK
________________________________________________________________________
9878
IN ASSEMBLY
April 19, 2022
___________
Introduced by M. of A. CONRAD -- read once and referred to the Committee
on Education
AN ACT to amend the education law, in relation to excluding certain
lottery winnings from a school district's adjusted gross income
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraph h of subdivision 1 of section 3602 of the educa-
2 tion law, as added by section 7 of part B of chapter 57 of the laws of
3 2008, is amended to read as follows
4 h. "Adjusted gross income" shall mean the adjusted gross income of a
5 school district for the calendar year three years prior to the calendar
6 year in which the current year commences. The income data shall be
7 computed in accordance with regulations adopted by the commissioner of
8 taxation and finance based upon personal income tax returns for the
9 calendar year three years prior to the calendar year in which the
10 current school year commences, as reported to the commissioner by
11 September of the base year, including the results of the permanent
12 computerized statewide school district address match and income verifi-
13 cation system. Any lottery winnings in excess of twenty-five percent of
14 a district's adjusted gross income shall be excluded from such
15 district's adjusted gross income for the year. The adjusted gross income
16 of the city school district of the city of New York shall be the sum of
17 the adjusted gross income of the boroughs of the city. The adjusted
18 gross income of a central high school district shall equal the sum of
19 the adjusted gross income of each of its component school districts.
20 "Selected adjusted gross income" shall mean the lesser of adjusted gross
21 income calculated for aid payable in the current year or the two-year
22 average of the adjusted gross income calculated for aid payable in the
23 current year and the adjusted gross income calculated for aid payable in
24 the base year.
25 § 2. Subparagraph 2 of paragraph a of subdivision 16 of section 3602
26 of the education law, as amended by section 18 of part B of chapter 57
27 of the laws of 2008, is amended to read as follows:
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD15224-01-2
A. 9878 2
1 (2) "Adjusted gross income" shall mean the adjusted gross income of a
2 school district as used in computation of the district's alternate pupil
3 wealth ratio pursuant to paragraph b of subdivision three of this
4 section, provided, however, that for the computation of apportionments
5 pursuant to this subdivision, the adjusted gross income of a central
6 high school district shall not equal the sum of the adjusted gross
7 income of each of its component school districts; and provided, further,
8 that any lottery winnings in excess of twenty-five percent of a
9 district's adjusted gross income shall be excluded from a district's
10 adjusted gross income for the year.
11 § 3. This act shall take effect immediately.
