Extends the effectiveness of provisions of law relating to the New York city school district and to enacting the education investment incentives act; and making an appropriation therefor

Part B allows charter schools with teacher training programs to employ uncertified teachers for a period of three years, after which time they must obtain certification to continue employment.

Part C establishes the education investment tax credit. The education investment tax credit is available to individuals and Article 9-A taxpayers that make qualified contributions to public education entities, school improvement organizations, local education funds, and/or educational scholarship organizations. To be eligible to claim the tax credit provided by new section 42, a taxpayer must, prior to making a contribution for which the taxpayer will seek a credit, apply to the Department of Taxation and Finance ("DTF") for a contribution authorization certificate. If there is credit available. DTF will issue a contribution authorization certificate to the taxpayer and provide notice of the issuance of the certificate to the entity, public school, or public school district named in the certificate. The contribution authorization certificate will list the amount of the authorized contribution and the entity, public school or public school district for which the contribution is authorized. Taxpayers have until the date listed on their contribution authorization certificate, which cannot be later than December 31 of the calendar year, to make the contribution to the named entity, public school, or public school district. Upon receipt of a timely authorized contribution, the recipient will issue a certificate of receipt to the taxpayer. If a contribution is not timely received, the recipient named in the contribution authorization certificate will notify DTF. The amount of such authorized contribution will be added to the maximum amount of credit available (credit cap) in the immediately following calendar year.

Part D allows districts that have had their aid reduced due to missing the statutory deadline for having a 3012-D teacher and principal evaluation plan in place by September 1, 2016 to receive such aid if a plan is approved SED by December 31, 2016.

Part E provides for the use of Employee Protection Provisions in New York City education transportation contracts. It also exempts school buses, and related parts and equipment, from the sales tax. Finally, this legislation allows districts to use the ECI (employment cost index) for renewal of transportation contracts, instead of the CPI-U.

Justification

This bill is intended to address multiple areas of the education law. Mayoral control in New York City represents a governance structure that holds one person accountable for the largest school district in the nation. While the general consensus is that this method of controlling the schools is preferred to the previous community board system, there is still room to increase transparency, fiscal accountability, and parental engagement. In 2009, the last significant extension of mayoral control came with significant changes to the system of governance designed to improve student outcomes and promote fairness, the changes contained within this legislation are in a similar vein. This legislation also seeks to ensure that students in charter schools continue to have access to teachers of the highest quality as determined by the individual schools.

At a time when the state is considering ways of reducing the tax burden for New York State residents and educators are seeking an expansion of financial resources, charitable giving for educational purposes should be stimulated. Permitting public education entities such as school districts and individual public schools, including charter schools, and non-profits that promote the arts, civics, and pre-k instruction, to accept and receive voluntary cash contributions will lessen the need for additional tax revenue, encouraging voluntary support for education without prejudice for or against any state-sponsored educational enterprise. The bill promotes the state's interest in providing the highest quality education to all children in the state.

The tax credit does not constitute public aid to non-public sectarian institutions. Additionally, permitting school personnel to claim a credit for the purchase of classroom instructional materials and supplies will ensure a wider availability of such materials and supplies for all students.

Schools will also be granted additional time to ensure that they properly receive all of the funding they are entitled to by giving them more time to negotiate their APPR plans pursuant to Education Law 3012-D. This legislation will also ensure that students have access to bus drivers and matrons with the most experience in order to ensure safe travels to and from school.

Legislative history

New bill

Fiscal implications

To be determined.

Effective date

Immediately, unless provided for differently within individual parts.