A 8211: Authorizes a state personal income tax credit for elementary and secondary school personnel for certain expenses incurred for school related supplies for taxable years beginning on or after January 1, 2026.

  
  STATE OF NEW YORK ________________________________________________________________________ 8211 2025-2026 Regular Sessions  IN ASSEMBLY May 5, 2025 ___________ Introduced by M. of A. BURDICK -- read once and referred to the Commit- tee on Ways and Means AN ACT to amend the tax law, in relation to authorizing a state personal income tax credit for elementary and secondary school personnel for certain expenses incurred for school related 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 subdivision (aaaa) to read as follows: 3 (aaaa) Elementary and secondary school personnel school related 4 supplies tax credit. (1) Allowance of credit. For taxable years begin- 5 ning on or after January first, two thousand twenty-six, a taxpayer 6 shall be allowed a credit against the tax imposed by this article for 7 expenses not in excess of one thousand dollars actually incurred and 8 paid by an eligible individual employed by a school district for school 9 supplies. 10 (2) Definitions. For the purposes of this subdivision, the following 11 terms shall have the following meanings: 12 (i) "Eligible individual" means any person employed by a school 13 district. 14 (ii) "School district" means a school district, public school, board 15 of cooperative educational services, special act school district, 16 approved private residential or non-residential school for the education 17 of students with disabilities including private schools established 18 under chapter eight hundred fifty-three of the laws of nineteen hundred 19 seventy-six, and a state-supported school in accordance with article 20 eighty-five of the education law. 21 (iii) "School supplies" shall include, but not be limited to, pens, 22 pencils, markers, paper, cleaning supplies, educational decorations, 23 sensory play items, fidget items, stem exploration, food and snacks, EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD11884-01-5 
 A. 8211 2 1 clothing, toiletries, and other essential items used to prepare and 2 assist students to learn at school. 3 (3) Application of credit. If the amount of the credit allowed under 4 this subsection for the taxable year exceeds the taxpayer's tax for such 5 year, the excess shall be treated as an overpayment of tax to be credit- 6 ed or refunded in accordance with the provisions of section six hundred 7 eighty-six of this article, provided, however, that no interest will be 8 paid thereon. 9 § 2. This act shall take effect immediately and shall apply to taxable 10 years beginning on or after January 1, 2026.