New York A 485: Provides a personal income tax credit for parents who home school their children

Bill Text

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A00485 Summary:

BILL NOA00485 

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SAME ASNo Same As

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SPONSORWoerner

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COSPNSR

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MLTSPNSR

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Amd §606, Tax L

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Provides a personal income tax credit for parents who home school their children equal to the cost of learning materials purchased for home school purposes during the taxable year.

Go to top A00485 Actions:

BILL NOA00485 

&nbsp

01/08/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA00485 Committee&nbspVotes:

Go to topA00485 Floor&nbspVotes:

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

Go to topA00485 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 485

 2025-2026 Regular Sessions

 IN ASSEMBLY

 (Prefiled)

 January 8, 2025
 ___________

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

 AN ACT to amend the tax law, in relation to establishing a personal
 income tax credit for parents who home school their children

 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 (c-2) to read as follows:
 3 (c-2) Home schooling credit. (1) A resident taxpayer who maintains a
 4 home school in compliance with the regulations of the department of
 5 education shall be allowed a credit equal to the cost of learning mate-
 6 rials purchased for home schooling purposes during the taxable year,
 7 provided that such credit shall not exceed two thousand four hundred
 8 dollars. For purposes of this subsection the term "learning materials"
 9 shall include, but shall not be limited to, textbooks, workbooks,
 10 supplemental reading material, videos, and software.
 11 (2) If the amount of the credit allowed under this subsection for any
 12 taxable year shall exceed the taxpayer's tax for such year, the excess
 13 shall be treated as an overpayment of tax to be credited or refunded in
 14 accordance with the provisions of section six hundred eighty-six of this
 15 article, provided, however, that no interest shall be paid thereon.
 16 (3) In the case of a married couple who file a joint federal return,
 17 but who are required to determine their New York taxes separately, the
 18 credit allowed pursuant to this subsection may be applied against the
 19 tax imposed of either or divided between them as they may elect.
 20 § 2. This act shall take effect immediately and shall apply to taxable
 21 years commencing on and after January 1, 2026.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD01971-01-5

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