New York S 4847: Establishes the volunteer firefighters of New York higher education learning plan

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S04847 Summary:

BILL NOS04847 

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SAME ASNo Same As

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SPONSORFAHY

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COSPNSR

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MLTSPNSR

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Amd §612, Tax L

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Establishes a tax deduction for expenses not in excess of five hundred dollars paid by eligible qualified personnel or an eligible service coordinator for early intervention supplies.

Go to top S04847 Actions:

BILL NOS04847 

&nbsp

02/13/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS04847 Committee&nbspVotes:

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

Go to topS04847 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 4847

 2025-2026 Regular Sessions

 IN SENATE

 February 13, 2025
 ___________

 Introduced by Sen. FAHY -- read twice and ordered printed, and when
 printed to be committed to the Committee on Budget and Revenue

 AN ACT to amend the tax law, in relation to establishing a tax deduction
 for expenses related to early intervention supplies

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

 1 Section 1. Subsection (c) of section 612 of the tax law is amended by
 2 adding a new paragraph 48 to read as follows:
 3 (48) Expenses not in excess of five hundred dollars actually incurred
 4 and paid by eligible qualified personnel or an eligible service coordi-
 5 nator for early intervention supplies, actually used and useful, to the
 6 extent not deductible in determining federal adjusted gross income and
 7 not reimbursed. For the purposes of this paragraph, the following terms
 8 shall have the following meanings:
 9 (i) "Qualified personnel" shall have the same meaning as subdivision
 10 fifteen of section twenty-five hundred forty-one of the public health
 11 law.
 12 (ii) "Service coordinator" shall have the same meaning as subdivision
 13 sixteen of section twenty-five hundred forty-one of the public health
 14 law.
 15 (iii) "Early intervention supplies" shall mean books, supplies, and
 16 other equipment and supplemental materials used by eligible qualified
 17 personnel or an eligible service coordinator in the furtherance of their
 18 professional duties.
 19 § 2. This act shall take effect immediately and shall apply to taxable
 20 years beginning on or after January 1, 2027.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD09556-01-5

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