STATE OF NEW YORK
________________________________________________________________________
6863
2019-2020 Regular Sessions
IN ASSEMBLY
March 22, 2019
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Introduced by M. of A. ORTIZ, SIMON, WEPRIN, SEAWRIGHT, WILLIAMS -- read
once and referred to the Committee on Education
AN ACT to amend the education law, in relation to notification to teach-
ers regarding the federal income tax educator expense deduction
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The education law is amended by adding a new section 115 to
2 read as follows:
3 § 115. Teacher notification; educator expense deduction. 1. For
4 purposes of this section, the term "teacher" shall mean a kindergarten
5 through grade twelve teacher, instructor, counselor, principal or aide
6 for at least nine hundred hours a school year in a school that provides
7 elementary or secondary education, and the term "school" shall mean any
8 school that provides elementary or secondary education.
9 2. Each principal, administrator or chief school officer of a school
10 located within this state shall notify each teacher at such school
11 regarding the federal income tax educator expense deduction available to
12 teachers. Such notification shall be made in writing and provided to
13 teachers during the month of January of each year.
14 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10908-01-9