Skip to content
S5289Senate2011-2012 SessionSame asA2567

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

Sponsor Andrew J. LanzaSD-24+1 co-sponsorAffects Finance
Status
In Senate Committee
Finance
Impact
Pending
Passage
Pending

Bill progress

Step 2 of 7

In committee · Finance

What's happening

Writing a plain-English summary… Track this bill to get it by email.

Why it matters

The daily · weekday mornings

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

Primary sponsor
Andrew J. Lanza

Senator · Senate District 24

Chair, CitiesChair, Ethics

1 Co-sponsor

History

  1. Print number 5289b
  2. Amend and recommit to finance
  3. Reported and committed to finance
  4. Print number 5289a
  5. Amend and recommit to investigations and government operations
  6. Referred to investigations and government operations
  7. Returned to senate
  8. Died in assembly
  9. Referred to ways and means
  10. Delivered to assembly
  11. Passed senateVote 62–0
  12. Ordered to third reading cal.1286
Show 2 earlier actions
  1. Committee discharged and committed to rules
  2. Referred to investigations and government operations

Companion bill

Full text

The text isn't available here yet. Check nysenate.gov.

Sponsor's memo

BILL NUMBER:S5289B

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, 2012.

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:; 2011: S.5289 Passed Senate/A.2567 - Referred to Ways & Means 2010: S.727 Reported to Finance/A.8274 - Referred to Ways & Means 2009: S.727 Reported to Finance/A.8274 - Referred to Ways & Means 2008: S.6792 Passed Senate/A.1312 - Referred to Ways & Means 2007: A.1312 Referred to Ways & Means 2006: A.1029 Referred to Ways & Means 2005: A.1029 Referred to Ways & Means

Fiscal implications

The Department of Taxation and Finance estimates that the bill would result in a $1 million revenue loss during SFY 2012-13 and $3·9 million annually thereafter if the existing Federal deduction is extended beyond December 31, 2011. Alternatively, if the Federal deduction is not extended, the bill would result in a $1.7 million revenue loss during SFY 2012-13 and $6.9 million thereafter.

Effective date

Immediately and shall apply to taxable year beginning on and after January 1, 2012.

Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.