A 1926: 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 $500 per year.

  
  STATE OF NEW YORK ________________________________________________________________________ 1926 2025-2026 Regular Sessions  IN ASSEMBLY January 14, 2025 ___________ Introduced by M. of A. COLTON -- Multi-Sponsored by -- M. of A. BENDETT, BICHOTTE HERMELYN, COOK, CRUZ, DAVILA, DeSTEFANO, EPSTEIN, FRIEND, GALLAHAN, JENSEN, MAHER, McDONOUGH, MILLER, OTIS, PALMESANO, RA, RAGA, RIVERA, ROSENTHAL, SAYEGH, SEAWRIGHT, SIMON, STERN, STIRPE, WALKER, WEPRIN, WILLIAMS, ZINERMAN -- read once and referred to the Committee on Ways and Means 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 48 to read as follows: 3 (48) Expenses not in excess of five hundred dollars actually incurred 4 and paid by an eligible educator for school supplies, actually used and 5 useful, to the extent not deductible in determining federal adjusted 6 gross income and not reimbursed. For the purposes of this paragraph, the 7 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 same meaning as provided for such term 12 in subparagraph (B) of paragraph three of subsection (j) of this 13 section. 14 (iii) "School" means any public or nonpublic school providing educa- 15 tion in any grade from kindergarten through twelfth. 16 (iv) "School supplies" includes books, supplies (other than non-ath- 17 letic supplies for courses of instruction in health or physical educa- 18 tion), computer equipment (including related software and services), and 19 other equipment and supplemental materials used by the eligible educator 20 in the classroom. 21 § 2. This act shall take effect immediately and shall apply to taxable 22 years beginning on or after January 1, 2027. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD04811-01-5