New York S 3711: Provides for a personal income tax deduction for school supplies paid for out-of-pocket by K-12 teachers in public and nonpublic schools, up to $500 per year

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S03711 Summary:

BILL NOS03711 

&nbsp

SAME ASSAME AS A01926

&nbsp

SPONSORLANZA

&nbsp

COSPNSRWALCZYK

&nbsp

MLTSPNSR

&nbsp

Amd §612, Tax L

&nbsp

Provides for a personal income tax deduction for school supplies paid for out-of-pocket by K-12 teachers in public and nonpublic schools, up to $500 per year.

Go to top S03711 Actions:

BILL NOS03711 

&nbsp

01/29/2025REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

01/07/2026REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Go to topS03711 Committee&nbspVotes:

Go to topS03711 Floor&nbspVotes:

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

Go to topS03711 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 3711

 2025-2026 Regular Sessions

 IN SENATE

 January 29, 2025
 ___________

 Introduced by Sens. LANZA, WALCZYK -- read twice and ordered printed,
 and when printed to be committed to the Committee on Investigations
 and Government Operations

 AN ACT to amend the tax law, in relation to authorizing a personal
 income tax deduction for elementary and secondary school teachers for
 certain expenses incurred for school 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 an eligible educator for school supplies, actually used and
 5 useful, to the extent not deductible in determining federal adjusted
 6 gross income and not reimbursed. For the purposes of this paragraph, the
 7 following terms have the following meanings:
 8 (i) "Eligible educator" means a person employed as a teacher, instruc-
 9 tor, counselor, principal or aide in a school for at least nine hundred
 10 hours during a school year.
 11 (ii) "Nonpublic school" has the same meaning as provided for such term
 12 in subparagraph (B) of paragraph three of subsection (j) of this
 13 section.
 14 (iii) "School" means any public or nonpublic school providing educa-
 15 tion in any grade from kindergarten through twelfth.
 16 (iv) "School supplies" includes books, supplies (other than non-ath-
 17 letic supplies for courses of instruction in health or physical educa-
 18 tion), computer equipment (including related software and services), and
 19 other equipment and supplemental materials used by the eligible educator
 20 in the classroom.
 21 § 2. This act shall take effect immediately and shall apply to taxable
 22 years beginning on or after January 1, 2027.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD04811-01-5

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