STATE OF NEW YORK
________________________________________________________________________
4977
2021-2022 Regular Sessions
IN ASSEMBLY
February 9, 2021
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Introduced by M. of A. PALMESANO, HAWLEY, RA, J. M. GIGLIO, BARNWELL,
BLANKENBUSH, BRABENEC, DeSTEFANO, MANKTELOW, M. MILLER, MORINELLO,
NORRIS, REILLY, SALKA, SAYEGH, SMULLEN, TAGUE -- Multi-Sponsored by --
M. of A. ASHBY, BRAUNSTEIN, BYRNES, DiPIETRO, FRIEND, GOODELL, McDO-
NOUGH, MIKULIN, B. MILLER, MONTESANO, SMITH, WALSH -- read once and
referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to establishing an income tax
credit for a teacher's unreimbursed expenditures for qualified class-
room or teaching supplies
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 606 of the tax law is amended by adding a new
2 subsection (kkk) to read as follows:
3 (kkk) Credit for a teacher's unreimbursed expenditures for qualified
4 classroom or teaching supplies. (1) For purposes of this subsection
5 "qualified expenditures for classroom or teaching supplies" shall mean
6 expenditures for classroom books and other instructional materials and
7 equipment used in elementary and secondary schools, notebooks, writing
8 utensils including but not limited to pencils, pens, crayons and mark-
9 ers, paper, teaching materials such as posters and supplies for special
10 projects, and field trip costs. Classroom books and other instructional
11 materials shall not include books and materials used in the teaching of
12 religious tenets, doctrines, or worship, the purpose of which is to
13 instill such tenets, doctrines, or worship, nor does it include books or
14 materials for extracurricular activities including sporting events,
15 speech activities, driver's education, or similar programs, with the
16 exception of musical or dramatic events or programs.
17 (2) For taxable years beginning on or after January first, two thou-
18 sand twenty-three, a qualified taxpayer shall be allowed a maximum cred-
19 it of five hundred dollars annually against the tax imposed by this
20 article for qualified expenditures for classroom or teaching supplies in
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD08020-01-1
A. 4977 2
1 qualified elementary and secondary educational institutions, provided,
2 however, that the amount of such credit shall not exceed the tax imposed
3 by section six hundred one of this part, for the taxable year. If the
4 credit exceeds the tax as so reduced, the taxpayers may receive, and the
5 comptroller, subject to a certificate of the commissioner, shall pay to
6 the taxpayer as an overpayment, without interest, the amount of such
7 excess.
8 § 2. This act shall take effect immediately and shall apply to taxable
9 years beginning on or after January 1, 2023.
