Assembly BillIntroduced
A 5934: Establishes a college student expense personal income tax credit for a taxpayer or such taxpayer's dependents who are enrolled full-time in an undergraduate college, equal to the amount paid for new and used required textbooks and laptop computers not to exceed one thousand dollars.
What A 5934 does, verified January 8, 2026
The bill proposes to establish a college student expense personal income tax credit in New York. A taxpayer who is a New York state resident and enrolled full-time in an undergraduate college is eligible for a credit. The credit amount is limited to $1,000, covering expenses for new and used required textbooks and laptop computers. If the credit exceeds the taxpayer's tax liability, the excess is treated as an overpayment of tax and refunded, without interest. The term "dependents" is defined as those who are eligible for the credit under the US Internal Revenue Code. The bill takes effect immediately.
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: referred to ways and means (2026-01-07)Alert me
Quick answers about A 5934
- What is the current status of A 5934?
- As of January 8, 2026, A 5934 is recorded as "Introduced": it has been introduced and is waiting for its first committee hearing or floor vote. The last recorded action, on January 7, 2026, was "referred to ways and means".
- Did A 5934 pass?
- Not yet. A 5934 has been introduced and has not passed either house.
- Who wrote A 5934, and where is it now?
- A 5934 was authored by Asm. Michael Fitzpatrick with 1 coauthor. Its committee of record is Assembly Ways & Means.
Author and sponsors
Full contact details, staff, and committees with Connect, $16/moUnlockRecent actions3 total · showing 3
| Jan. 07, 2026 | referred to ways and means |
| Jun. 06, 2025 | held for consideration in ways and means |
| Feb. 25, 2025 | referred to ways and means |
Latest bill textIntroduced version, February 25, 2025 · 313 words
STATE OF NEW YORK ________________________________________________________________________ 5934 2025-2026 Regular Sessions IN ASSEMBLY February 25, 2025 ___________ Introduced by M. of A. FITZPATRICK, GIGLIO -- Multi-Sponsored by -- M. of A. MANKTELOW -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to establishing a college student expense personal income tax credit 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 (qqq) to read as follows: 3 (qqq) College student expense. (1) General. A taxpayer shall be 4 allowed a credit against the tax imposed by this article, where the 5 taxpayer is a New York state resident and such taxpayer, or such taxpay- 6 er's dependents, are enrolled full-time in an undergraduate college. 7 (2) Amount of credit. The amount of the credit authorized by this 8 subsection shall be the taxpayer's expenses for new and used required 9 textbooks and laptop computers, in an amount not to exceed one thousand 10 dollars. 11 (3) Refundability. If the amount of the credit allowed under this 12 subsection for any taxable year shall exceed the taxpayer's tax for such 13 year, the excess shall be treated as an overpayment of tax to be 14 refunded in accordance with the provisions of section six hundred eight- 15 y-six of this article, provided, however, that no interest shall be paid 16 thereon. 17 (4) Definition. "Dependents" shall have the same meaning as defined in 18 section one hundred fifty-two of the United States Internal Revenue 19 Code. 20 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD08983-01-5
Text of A 5934 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions