STATE OF NEW YORK
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164--A
2017-2018 Regular Sessions
IN SENATE(Prefiled)
January 4, 2017
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Introduced by Sen. RIVERA -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations -- recommitted to the Committee on Investigations and
Government Operations in accordance with Senate Rule 6, sec. 8 --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee
AN ACT to amend the tax law, in relation to providing personal income
taxpayers with a modification reducing federal adjusted gross income
for tuition paid at any institution of higher education
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subsection (c) of section 612 of the tax law is amended by
2 adding a new paragraph 44 to read as follows:
3 (44) For taxable years beginning on and after January first, two thou-
4 sand eighteen, the amount paid by a taxpayer with a New York taxable
5 income before the application of this paragraph of less than one hundred
6 thousand dollars, for tuition at any institution of higher education
7 within the state provided such expense is for tuition of the taxpayer or
8 a dependent of the taxpayer and; provided, however, that such authorized
9 amount of the deduction shall not exceed three thousand dollars multi-
10 plied by the number of persons for whom such tuition is paid.
11 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD00866-03-8
