Establishes a tax deduction for expenses not in excess of five hundred dollars paid by eligible qualified personnel or an eligible service coordinator for early intervention supplies.
STATE OF NEW YORK
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7817
2023-2024 Regular Sessions
IN SENATE
December 18, 2023
___________
Introduced by Sen. MANNION -- read twice and ordered printed, and when
printed to be committed to the Committee on Rules
AN ACT to amend the tax law, in relation to establishing a tax deduction
for expenses related to early intervention 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 47 to read as follows:
3 (47) Expenses not in excess of five hundred dollars actually incurred
4 and paid by eligible qualified personnel or an eligible service coordi-
5 nator for early intervention supplies, actually used and useful, to the
6 extent not deductible in determining federal adjusted gross income and
7 not reimbursed. For the purposes of this paragraph, the following terms
8 shall have the following meanings:
9 (i) "Qualified personnel" shall have the same meaning as subdivision
10 fifteen of section twenty-five hundred forty-one of the public health
11 law.
12 (ii) "Service coordinator" shall have the same meaning as subdivision
13 sixteen of section twenty-five hundred forty-one of the public health
14 law.
15 (iii) "Early intervention supplies" shall mean books, supplies, and
16 other equipment and supplemental materials used by eligible qualified
17 personnel or an eligible service coordinator in the furtherance of his
18 or her professional duties.
19 § 2. This act shall take effect immediately and shall apply to taxable
20 years beginning on or after January 1, 2025.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD13767-01-3
