New York A 10980: Relates to the school supplies education credit

Bill Text

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A10980 Summary:

BILL NOA10980 

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SAME ASSAME AS S09513

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SPONSORDiPietro

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COSPNSR

&nbsp

MLTSPNSR

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Amd §606, Tax L

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Establishes the school supplies education credit to allow a resident taxpayer who is a parent, guardian or other person, lawfully having the care, custody or control of a person who has not yet attained the age of nineteen years, and such person is enrolled in elementary or secondary education in any public school, nonpublic or charter school, board of cooperative educational services, or that receives home instruction, to have a credit equal to the cost of learning materials and school supplies purchased for education purposes during the taxable year, provided that such credit shall not exceed five hundred dollars per student and shall not exceed the total one thousand five hundred dollars per family.

Go to top A10980 Actions:

BILL NOA10980 

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04/14/2026referred to ways and means

Go to topA10980 Committee&nbspVotes:

Go to topA10980 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA10980 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 10980

 IN ASSEMBLY

 April 14, 2026
 ___________

 Introduced by M. of A. DiPIETRO -- read once and referred to the Commit-
 tee on Ways and Means

 AN ACT to amend the tax law, in relation to a school supplies education
 credit

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Section 606 of the tax law is amended by adding a new
 2 subsection (bbb) to read as follows:
 3 (bbb) School supplies education credit. (1) (A) A resident taxpayer
 4 that is a parent, guardian or other person, lawfully having the care,
 5 custody or control of a person who has not yet attained the age of nine-
 6 teen years, and such person is enrolled in elementary or secondary
 7 education in any public school, nonpublic or charter school, board of
 8 cooperative educational services, or that receives home instruction,
 9 shall be allowed a credit equal to the cost of learning materials and
 10 school supplies purchased for education purposes during the taxable
 11 year, provided that such credit shall not exceed five hundred dollars
 12 per student and shall not exceed the total one thousand five hundred
 13 dollars per family.
 14 (B) For the purposes of this section the term "learning materials"
 15 shall include, but shall not be limited to, textbooks, instructional
 16 materials, workbooks, supplemental learning materials, videos, and soft-
 17 ware. The term "school supplies" shall include but shall not be limited
 18 to, writing utensils, arts and crafts materials, notebooks, folders and
 19 binders, electronics such as scientific or graphing calculators, musical
 20 instruments rentals and purchase, and other classroom stationary.
 21 (2) If the amount of credit allowable under this subsection for any
 22 taxable year shall exceed the taxpayer's tax for such year, the excess
 23 shall be treated as an overpayment of tax to be credited or refunded in
 24 accordance with the provisions of section six hundred eighty-six of this
 25 article, provided, however, that no interest shall be paid thereon.
 26 (3) In the case of a married couple who file a joint federal return,
 27 but who are required to determine their New York taxes separately, the

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD15305-01-6

 A. 10980 2

 1 credit allowed pursuant to this subsection may be applied against the
 2 tax imposed of either or divided between them as they may elect.
 3 § 2. This act shall take effect immediately and shall apply to taxable
 4 years commencing on or after January 1, 2027.

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