Provides for a personal income tax deduction for school supplies paid for out-of-pocket by K-12 teachers in public and nonpublic schools, up to $450 per year.
STATE OF NEW YORK
________________________________________________________________________
727
2009-2010 Regular Sessions
IN SENATE
January 14, 2009
___________
Introduced by Sen. LANZA -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations
AN ACT to amend the tax law, in relation to authorizing a personal
income tax deduction for elementary and secondary school teachers for
certain expenses incurred for school supplies
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 39 to read as follows:
3 (39) Expenses not in excess of four hundred fifty dollars actually
4 incurred and paid by an eligible educator for school supplies, actually
5 used and useful, to the extent not deductible in determining federal
6 adjusted gross income and not reimbursed. For the purposes of this para-
7 graph, the following terms have the following meanings:
8 (i) "Eligible educator" means a person employed as a teacher, instruc-
9 tor, counselor, principal, or aide in a school for at least nine hundred
10 hours during a school year.
11 (ii) "Nonpublic school" has the meaning defined in subparagraph (B) of
12 paragraph three of subsection (j) of this section.
13 (iii) "School" means any public or nonpublic school providing educa-
14 tion in any grade from kindergarten through twelfth.
15 (iv) "School supplies" includes books, supplies (other than non-ath-
16 letic supplies for courses of instruction in health or physical educa-
17 tion), computer equipment (including related software and services), and
18 other equipment and supplemental materials used by the eligible educator
19 in the classroom.
20 § 2. This act shall take effect immediately and shall apply to taxable
21 years beginning on and after January 1, 2009.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD05386-01-9
