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A10157 Summary:

BILL NOA10157
 
SAME ASSAME AS S09618
 
SPONSORRules (Blumencranz)
 
COSPNSR
 
MLTSPNSR
 
Amd §615, Tax L
 
Enacts the "educator expense assistance act" to allow educators to deduct qualified expenses incurred by K-12 educators.
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A10157 Actions:

BILL NOA10157
 
05/10/2024referred to ways and means
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A10157 Memo:

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.
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A10157 Text:



 
                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
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