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S3626Senate2013-2014 SessionSame asA7413

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 $500 per year

Sponsor Andrew J. LanzaSD-24+2 co-sponsorsAffects Finance
Status
In Assembly Committee
Ways And Means
Impact
Pending
Passage
Pending

Bill progress

Step 5 of 7

In Assembly · Ways And Means

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Sponsors

Primary sponsor
Andrew J. Lanza

Senator · Senate District 24

Chair, Cities

History

  1. Referred to ways and means
  2. Delivered to assembly
  3. Passed senateVote 58–0
  4. Ordered to third reading cal.1206
  5. Committee discharged and committed to rules
  6. Print number 3626d
  7. Amend and recommit to finance
  8. Reported and committed to finance
  9. Print number 3626c
  10. Amend and recommit to investigations and government operations
  11. Print number 3626b
  12. Amend and recommit to investigations and government operations
Show 11 earlier actions
  1. Print number 3626a
  2. Amend and recommit to investigations and government operations
  3. Referred to investigations and government operations
  4. Returned to senate
  5. Died in assembly
  6. Referred to ways and means
  7. Delivered to assembly
  8. Passed senateVote 62–0
  9. Ordered to third reading cal.1186
  10. Committee discharged and committed to rules
  11. 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.

A7413Assembly

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 $500 per year

In Assembly Committee · Ways And Means · Sponsor William Colton

Full text

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

Sponsor's memo

BILL NUMBER:S3626D

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 $500 a year.

Summary of provisions

Section 1. Subsection c of section 612 of the tax law is amended by adding a new paragraph 42.

Section 2. This act shall take effect immediately and shall apply to taxable year beginning on and after January 1, 2015.

Justification

Although a federal tax deduction exists for teacher's out-of-pocket school supplies expenses of up to $500, 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-rocket costs.

Legislative history

2013: S.3626B Referred to Ways & Means 2012: S.5289 Reported to Finance/A.2567 - Referred to Ways &Means 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.1025 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

This act shall take effect immediately and apply to taxable years beginning on or after January 1, 2015.

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