New York A 6079: Provides a deduction in determining personal income tax for the cost of textbooks at a New York private or public college or university

Bill Text

Bill Search and Legislative Information | New York State Assembly 

• 

• 

• 

• 

• 

• 

• 

• 

 Skip to main content 

 New York State Assembly

 Speaker Carl E. Heastie

 --> 
 --> 

 --> 

• 
 Assembly Members 

• 
 Legislative Info 

• 
 Public Hearings 

• 
 Speaker's Press 

• 
 Assembly Reports 

• 
 Committees & More 

• Bill Search Home
• Laws
• Legislative Calendar
• Public Hearing Schedule
• Assembly Calendars
• Assembly Committee Agenda 

 Javascript must be enabled to properly view this page. 

 Bill No.: 

• Summary 
• Actions 
• Committee&nbspVotes 
• Floor&nbspVotes 
• Memo 
• Text 
• LFIN 
• Chamber&nbspVideo/Transcript 
A06079 Summary:

BILL NOA06079 

&nbsp

SAME ASNo Same As

&nbsp

SPONSORLevenberg

&nbsp

COSPNSRLupardo, Eachus, Durso

&nbsp

MLTSPNSR

&nbsp

Amd §612, Tax L

&nbsp

Provides a deduction in determining personal income tax for the cost of textbooks at a New York private or public college or university by a taxpayer or such taxpayer's eligible dependent; defines "eligible dependent" and "qualified education expenses".

Go to top A06079 Actions:

BILL NOA06079 

&nbsp

02/26/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA06079 Committee&nbspVotes:

Go to topA06079 Floor&nbspVotes:

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

Go to topA06079 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 6079

 2025-2026 Regular Sessions

 IN ASSEMBLY

 February 26, 2025
 ___________

 Introduced by M. of A. LEVENBERG, LUPARDO, EACHUS -- read once and
 referred to the Committee on Ways and Means

 AN ACT to amend the tax law, in relation to providing a deduction in
 determining personal income tax for the cost of textbooks at New York
 public and private colleges and universities

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

 1 Section 1. Section 612 of the tax law is amended by adding a new
 2 subsection (y) to read as follows:
 3 (y) Qualified textbook expenses. (1) For purposes of this section:
 4 (A) "Eligible dependent" shall mean any individual who is a dependent
 5 of the taxpayer with respect to whom an exemption is allowed under
 6 section one hundred fifty-two of the internal revenue code.
 7 (B) "Qualified education expenses" shall mean expenses incurred for
 8 textbooks for a qualified taxpayer or for an eligible dependent at a
 9 public or private college or university in this state.
 10 (2) For taxable years beginning on or after January first, two thou-
 11 sand twenty-six, a qualified taxpayer shall be entitled to subtract from
 12 their federal adjusted gross income the cost of such taxpayer's own
 13 textbooks or the cost of an eligible dependent's textbooks at a college
 14 or university of the state or city university, and a private college or
 15 university.
 16 § 2. This act shall take effect on the first of January next succeed-
 17 ing the date on which it shall have become a law.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD08381-01-5

Go to top 

• 

 Sitemap 

 Request Information 

 Directions and Maps