Establishes a tax deduction for expenses not in excess of five hundred dollars paid by eligible qualified personnel or an eligible service coordinator for early intervention supplies.
Provides a deduction in determining personal income tax for the cost of textbooks at a New York private or public college or university by a taxpayer or such taxpayer's eligible dependent; defines "eligible dependent" and "qualified education expenses".
Establishes a qualified transportation fringe benefits program; allows for an itemized deduction for the full amount of expenses for any qualified transportation benefit provided to an employee of the taxpayer.
Relates to authorizing a personal income tax deduction for tolls, fees and other related commuting expenses paid by a taxpayer in the course of commuting to and from his or her place of employment.
Provides that itemized bills or invoices, receipted or marked paid, for services, supplies or repairs of an amount not in excess of ten thousand dollars are admissible in evidence and are prima facie evidence of the reasonable value and necessity of such services, supplies or repairs itemized therein in any civil action.
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.
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.
Requires that community colleges provide educational opportunity programs to eligible students in order to qualify for state aid for capital and operating expenditures.