What's happening
Writing a plain-English summary… Track this bill to get it by email.
Why it matters
Albany, before your first meeting.
Every bill that moved yesterday, summarized in a sentence and ranked by impact. The Albany Scorecard follows on Sundays.
Free. Unsubscribe in one click. Want alerts on specific bills? Create an account.
Who cares
Headline styles
Sponsors
No co-sponsors yet.
History
- Reported and committed to finance
- Referred to investigations and government operations
- Reported and committed to finance
- Referred to investigations and government operations
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
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 $450 per year
In Assembly Committee · Ways And Means · Sponsor Richard Brodsky
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
Title of bill
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
Purpose
To provide a personal income tax deduction for school supplies paid for out-of-pocket by K-12 teachers in public and non-public schools, up to $450 a year.
Summary of provisions
Section 1. Subsection c of section 612 of the tax law is amended by adding a new paragraph, 39. Section 2. This act shall take effect immediately and shall apply to taxable year beginning on and after January 1, 2008.
Justification
Although a federal tax deduction exists for teacher's out-of-pocket school supplies expenses of up to $250, it simply is not enough. According to a survey by Quality Education Data, a market research firm, teachers spent an average of $521 of their own money on supplies in 2001, and an average of $448 in 1999. According to a 2001 survey by the National School Supply and Equipment Association, teachers paid an average of $589 a year. This legislation will provide teachers much-needed relief from these out-of-pocket costs.
Legislative history
2008: S.6792 - Passed Senate/A.1312 - Referred to Ways and Means 2007: A.1312 - Referred to Ways and Means 2006: A.1029 - Referred to Ways and Means 2005: A.1029 - Referred to Ways and Means
Fiscal implications
Undetermined.
Effective date
Immediately and shall apply to taxable year beginning on and after January 1, 2009.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.