New York A 10197: Enacts the "educator expense assistance act"

Bill Text

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A10197 Summary:

BILL NOA10197 

&nbsp

SAME ASSAME AS S00721

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SPONSORMikulin

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COSPNSR

&nbsp

MLTSPNSR

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Amd §615, Tax L

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Enacts the "educator expense assistance act" to allow educators to deduct qualified expenses incurred by K-12 educators.

Go to top A10197 Actions:

BILL NOA10197 

&nbsp

02/12/2026referred to ways and means

Go to topA10197 Committee&nbspVotes:

Go to topA10197 Floor&nbspVotes:

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

Go to topA10197 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 10197

 IN ASSEMBLY

 February 12, 2026
 ___________

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

 AN ACT to amend the tax law, in relation to allowing educators to deduct
 qualified expenses incurred by K-12 educators

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

 1 Section 1. Short title. This act shall be known and may be cited as
 2 the "educator expense assistance act".
 3 § 2. Subsection (d) of section 615 of the tax law is amended by adding
 4 a new paragraph 6 to read as follows:
 5 (6) up to three hundred dollars for educators filing a single person
 6 or six hundred dollars if married filing jointly and both spouses are
 7 eligible educators, but not more than three hundred dollars each of
 8 unreimbursed trade or business expenses paid or incurred for partic-
 9 ipation in professional development courses, books, supplies, computer
 10 equipment (including related software and services), other equipment,
 11 and supplementary materials. For courses in health or physical educa-
 12 tion, the expenses for supplies must be for athletic supplies. An eligi-
 13 ble educator shall be defined as an educator for the tax year if said
 14 educator served as a kindergarten through grade twelve teacher, instruc-
 15 tor, counselor, principal or aide for at least nine hundred hours a
 16 school year in a school that provides elementary or secondary education.
 17 § 3. This act shall take effect immediately.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD02651-01-5

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