What's happening
This bill creates a tax credit of up to $500 for teachers’ unreimbursed classroom supply expenses in New York.
Why it matters
Direct financial relief for teachers. By allowing a refundable tax credit, teachers can recover up to $500 annually for money spent out-of-pocket on classroom essentials, helping address the common problem of educators personally funding classroom needs.
Broad definition of eligible expenses. The credit covers a wide range of items, including books, instructional materials, basic supplies (like paper and pencils), and special project materials, as well as field trip costs—potentially reducing the financial burden across many teaching scenarios.
Clear boundaries protect intent. The bill explicitly excludes expenses for religious instruction and extracurricular activities (except music and drama), ensuring the credit targets core educational needs and not personal or non-academic programs.
Refundability increases accessibility. Since the credit is refundable, teachers can benefit even if they owe little or no state income tax, making the support more equitable for lower-income educators.
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Who cares
Headline styles
Tax Credit for Teacher Supplies
Plain English, a few words. Used as the page title.
Sponsors
18 Co-sponsors
History
- Held for consideration in ways and means
- Referred to ways and means
- Referred to ways and means
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
3585
2019-2020 Regular Sessions
IN ASSEMBLY
January 29, 2019
Introduced by M. of A. PALMESANO, BLANKENBUSH, BARNWELL, FINCH, GARBARI- NO, GIGLIO, NORRIS -- Multi-Sponsored by -- M. of A. ASHBY, BRABENEC, BRAUNSTEIN, CROUCH, DiPIETRO, FRIEND, GOODELL, LAWRENCE, MALLIOTAKIS, McDONOUGH, MIKULIN, B. MILLER, MONTESANO, MORINELLO, RAIA, SMITH, STEC, WALSH -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to establishing an income tax credit for a teacher's unreimbursed expenditures for qualified classroom or teaching supplies
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Section 606 of the tax law is amended by adding a new subsection (jjj) to read as follows:
(jjj) Credit for a teacher's unreimbursed expenditures for qualified classroom or teaching supplies. (1) For purposes of this subsection "qualified expenditures for classroom or teaching supplies" shall mean expenditures for classroom books and other instructional materials and equipment used in elementary and secondary schools, notebooks, writing utensils including but not limited to pencils, pens, crayons and markers, paper, teaching materials such as posters and supplies for special projects, and field trip costs. Classroom books and other instructional materials shall not include books and materials used in the teaching of religious tenets, doctrines, or worship, the purpose of which is to instill such tenets, doctrines, or worship, nor does it include books or materials for extracurricular activities including sporting events, speech activities, driver's education, or similar programs, with the exception of musical or dramatic events or programs.
(2) For taxable years beginning on or after January first, two thousand twenty-one, a qualified taxpayer shall be allowed a maximum credit of five hundred dollars annually against the tax imposed by this article for qualified expenditures for classroom or teaching supplies in quali-
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07528-01-9
A. 3585 2
fied elementary and secondary educational institutions, provided, however, that the amount of such credit shall not exceed the tax imposed by section six hundred one of this part, for the taxable year. If the credit exceeds the tax as so reduced, the taxpayers may receive, and the comptroller, subject to a certificate of the commissioner, shall pay to the taxpayer as an overpayment, without interest, the amount of such excess.
§ 2. This act shall take effect immediately and shall apply to taxable years beginning on or after January 1, 2021.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.