What's happening
This bill creates a personal income tax credit for parents who home school their children in New York, covering learning material costs up to $2,400.
Why it matters
Directly supports homeschooling families. by reducing their out-of-pocket expenses for educational materials, which can lower the financial barrier to choosing home education.
Refundable credit structure means families with low or no state income tax liability can still benefit. , since any unused portion is treated as an overpayment and refunded—though without interest—helping lower-income households.
Broad definition of eligible "learning materials". (including not just textbooks but also workbooks, supplemental reading, videos, and software) gives families flexibility in tailoring educational approaches and resources to their children’s needs.
Allows married couples filing separately in New York to allocate the credit as they choose. , offering additional flexibility for families with complex tax situations or differing incomes.
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Who cares
New York home-schooling parents
Resident taxpayers maintaining a home school in compliance with Department of Education regulations could claim up to $2,400 for learning materials purchased during the tax year, starting with taxable years beginning January 1, 2026.
Home-schooling taxpayers whose credit exceeds their tax bill
The excess would be credited or refunded without interest.
Married home-schooling couples calculating New York taxes separately
Couples filing a joint federal return could apply the credit to either spouse’s New York tax or divide it between them.
Textbook, workbook and educational software sellers
Their products are among the learning materials whose home-schooling purchase costs would qualify for the credit.
Headline styles
Tax Credit for Homeschool Parents
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to ways and means
- Referred to ways and means
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
485
2025-2026 Regular Sessions
IN ASSEMBLY (Prefiled)
January 8, 2025
Introduced by M. of A. WOERNER -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to establishing a personal income tax credit for parents who home school their children
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 (c-2) to read as follows:
(c-2) Home schooling credit. (1) A resident taxpayer who maintains a home school in compliance with the regulations of the department of education shall be allowed a credit equal to the cost of learning materials purchased for home schooling purposes during the taxable year, provided that such credit shall not exceed two thousand four hundred dollars. For purposes of this subsection the term "learning materials" shall include, but shall not be limited to, textbooks, workbooks, supplemental reading material, videos, and software.
(2) If the amount of the credit allowed under this subsection for any taxable year shall exceed the taxpayer's tax for such year, the excess shall be treated as an overpayment of tax to be credited or refunded in accordance with the provisions of section six hundred eighty-six of this article, provided, however, that no interest shall be paid thereon.
(3) In the case of a married couple who file a joint federal return, but who are required to determine their New York taxes separately, the credit allowed pursuant to this subsection may be applied against the tax imposed of either or divided between them as they may elect.
§ 2. This act shall take effect immediately and shall apply to taxable years commencing on and after January 1, 2026.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01971-01-5
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.