S 4847: Establishes a tax deduction for expenses not in excess of five hundred dollars paid by eligible qualified personnel or an eligible service coordinator for early intervention supplies.
What S 4847 does, verified January 8, 2026
The bill establishes a tax deduction for expenses related to early intervention supplies. Eligible qualified personnel or service coordinators can claim a deduction for supplies not exceeding $500 that are used and useful in their professional duties. The terms "qualified personnel" and "service coordinator" are defined according to the Public Health Law. The deduction applies to taxable years starting from January 1, 2027.
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: REFERRED TO BUDGET AND REVENUE (2026-01-07)Alert me
Quick answers about S 4847
- What is the current status of S 4847?
- As of January 8, 2026, S 4847 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 BUDGET AND REVENUE".
- Did S 4847 pass?
- Not yet. S 4847 has been introduced and has not passed either house.
- Who wrote S 4847, and where is it now?
- S 4847 was authored by Sen. Patricia Fahy. Its committee of record is Senate Budget & Revenue. It is filed under TAX, alongside 323 other New York TAX bills this session.
Author and sponsors
Full contact details, staff, and committees with Connect, $16/moUnlockRecent actions2 total · showing 2
| Jan. 07, 2026 | REFERRED TO BUDGET AND REVENUE |
| Feb. 13, 2025 | REFERRED TO BUDGET AND REVENUE |
Latest bill textIntroduced version, February 13, 2025 · 299 words
STATE OF NEW YORK ________________________________________________________________________ 4847 2025-2026 Regular Sessions IN SENATE February 13, 2025 ___________ Introduced by Sen. FAHY -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue AN ACT to amend the tax law, in relation to establishing a tax deduction for expenses related to early intervention 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 eligible qualified personnel or an eligible service coordi- 5 nator for early intervention supplies, actually used and useful, to the 6 extent not deductible in determining federal adjusted gross income and 7 not reimbursed. For the purposes of this paragraph, the following terms 8 shall have the following meanings: 9 (i) "Qualified personnel" shall have the same meaning as subdivision 10 fifteen of section twenty-five hundred forty-one of the public health 11 law. 12 (ii) "Service coordinator" shall have the same meaning as subdivision 13 sixteen of section twenty-five hundred forty-one of the public health 14 law. 15 (iii) "Early intervention supplies" shall mean books, supplies, and 16 other equipment and supplemental materials used by eligible qualified 17 personnel or an eligible service coordinator in the furtherance of their 18 professional duties. 19 § 2. This act shall take effect immediately and shall apply to taxable 20 years beginning on or after January 1, 2027. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD09556-01-5
Text of S 4847 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions