Bill Text: NY A10157 | 2023-2024 | General Assembly | Introduced

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

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2024-05-10 - referred to ways and means [A10157 Detail]

Download: New_York-2023-A10157-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          10157

                   IN ASSEMBLY

                                      May 10, 2024
                                       ___________

        Introduced by COMMITTEE ON RULES -- (at request of M. of A. Blumencranz)
          -- read once and referred to the Committee 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.
                                                                   LBD15450-01-4