New York A 5934: Establishes a college student expense personal income tax credit

Bill Text

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A05934 Summary:

BILL NOA05934 

&nbsp

SAME ASNo Same As

&nbsp

SPONSORFitzpatrick (MS)

&nbsp

COSPNSRGiglio

&nbsp

MLTSPNSRManktelow

&nbsp

Amd §606, Tax L

&nbsp

Establishes a college student expense personal income tax credit for a taxpayer or such taxpayer's dependents who are enrolled full-time in an undergraduate college, equal to the amount paid for new and used required textbooks and laptop computers not to exceed one thousand dollars.

Go to top A05934 Actions:

BILL NOA05934 

&nbsp

02/25/2025referred to ways and means

06/06/2025held for consideration in ways and means

01/07/2026referred to ways and means

Go to topA05934 Committee&nbspVotes:

Committee:WAYS AND MEANS Chair:Pretlow 
DATE:06/06/2025AYE/NAY:25/10 Action: Held for Consideration PretlowAyeRaNay

JacksonAyeFitzpatrickNay

ColtonAyeHawleyNay

CookAyeBlankenbushNay

BenedettoAyePalmesanoNay

WeprinAyeWalshNay

AndersonAyeDeStefanoNay

BraunsteinAyeManktelowNay

McDonaldAyeSmullenNay

RozicAyeGiglioNay

DinowitzAye

LavineAye

BronsonAye

DilanAye

SeawrightAye

HyndmanAye

WalkerAye

WrightAye

SimonAye

CruzAye

OtisAye

SolagesAye

HunterAye

EpsteinAye

SeptimoAye

Go to topA05934 Floor&nbspVotes:

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

Go to topA05934 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 5934

 2025-2026 Regular Sessions

 IN ASSEMBLY

 February 25, 2025
 ___________

 Introduced by M. of A. FITZPATRICK, GIGLIO -- Multi-Sponsored by -- M.
 of A. MANKTELOW -- read once and referred to the Committee on Ways and
 Means

 AN ACT to amend the tax law, in relation to establishing a college
 student expense personal income tax 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 (qqq) to read as follows:
 3 (qqq) College student expense. (1) General. A taxpayer shall be
 4 allowed a credit against the tax imposed by this article, where the
 5 taxpayer is a New York state resident and such taxpayer, or such taxpay-
 6 er's dependents, are enrolled full-time in an undergraduate college.
 7 (2) Amount of credit. The amount of the credit authorized by this
 8 subsection shall be the taxpayer's expenses for new and used required
 9 textbooks and laptop computers, in an amount not to exceed one thousand
 10 dollars.
 11 (3) Refundability. If the amount of the credit allowed under this
 12 subsection for any taxable year shall exceed the taxpayer's tax for such
 13 year, the excess shall be treated as an overpayment of tax to be
 14 refunded in accordance with the provisions of section six hundred eight-
 15 y-six of this article, provided, however, that no interest shall be paid
 16 thereon.
 17 (4) Definition. "Dependents" shall have the same meaning as defined in
 18 section one hundred fifty-two of the United States Internal Revenue
 19 Code.
 20 § 2. This act shall take effect immediately.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD08983-01-5

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