NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A10157
SPONSOR: Rules (Blumencranz) TITLE OF BILL:
An act to amend the tax law, in relation to allowing educators to deduct
qualified expenses incurred by K-12 educators
PURPOSE:
To provide educators with a personal income tax deduction from their
state income taxes up to $300 of unreimbursed expenses from the taxable
year for books, supplies, computer equipment (including related software
and services), other equipment and supplementary classroom materials.
SUMMARY OF SPECIFIC PROVISIONS:
Section 1 states that this act shall be entitled the "Educator Expense
Assistance Act."
Section 2 amends subsection (d) of Section 615 of the tax law to add a
new paragraph 6 in relation to providing educators with a personal
income tax deduction from their state income taxes up to three hundred
dollars for educators filing a single person or six hundred dollars if
married filing jointly and both spouses are eligible educators, but not
more than three hundred dollars each of unreimbursed trade or business
expenses paid or incurred for participation in professional development
courses, books, supplies, computer equipment (including related software
and services), other equipment, and supplementary materials. For courses
in health or physical education, the expenses for supplies must be for
athletic supplies. An eligible educator shall be defined as an educator
for the tax year if said educator served as a kindergarten through grade
12 teacher, instructor, counselor, principal or aide for at least 900
hours a school year in a school that provides elementary or secondary
education.
Section 3 sets the effective date at immediately.
JUSTIFICATION:
The purpose of this legislation is to recognize the financial burden
placed on educators who often use personal funds to provide necessary
supplies for their classrooms. By offering a tax deduction, some of this
burden will be alleviated and incentivize teachers to continue investing
in their students' learning environments.
This legislation will provides financial relief to teachers and recog-
nize their invaluable contributions of educators to society. This legis-
lation will further encourage the maintenance and improvement of class-
room environments without placing undue strain on teachers' personal
finances. The proposed educator expense tax deduction represents a
tangible means of supporting our educators and investing in the quality
of education provided to our students.
LEGISLATIVE HISTORY:
New Bill.
FISCAL IMPLICATIONS:
Minimal.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
10157
IN ASSEMBLY
May 10, 2024
___________
Introduced by COMMITTEE ON RULES -- (at request of M. of A. Blumencranz)
-- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to allowing educators to deduct
qualified expenses incurred by K-12 educators
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Short title. This act shall be known and may be cited as
2 the "educator expense assistance act".
3 § 2. Subsection (d) of section 615 of the tax law is amended by adding
4 a new paragraph 6 to read as follows:
5 (6) up to three hundred dollars for educators filing a single person
6 or six hundred dollars if married filing jointly and both spouses are
7 eligible educators, but not more than three hundred dollars each of
8 unreimbursed trade or business expenses paid or incurred for partic-
9 ipation in professional development courses, books, supplies, computer
10 equipment (including related software and services), other equipment,
11 and supplementary materials. For courses in health or physical educa-
12 tion, the expenses for supplies must be for athletic supplies. An eligi-
13 ble educator shall be defined as an educator for the tax year if said
14 educator served as a kindergarten through grade twelve teacher, instruc-
15 tor, counselor, principal or aide for at least nine hundred hours a
16 school year in a school that provides elementary or secondary education.
17 § 3. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD15450-01-4
