NY
New York Assembly Bill A08211

New York 2025-2026 Regular Session

New York Assembly Bill A08211

Introduced
5/5/25  

Caption

Authorizes a state personal income tax credit for elementary and secondary school personnel for certain expenses incurred for school related supplies for taxable years beginning on or after January 1, 2026.

Impact

The introduction of this bill could have significant implications for state tax law as it provides a new avenue for financial assistance to educators. By implementing this personal income tax credit, the state acknowledges the financial challenges that teachers often encounter, thereby promoting greater investment in education. This measure may encourage educators to spend more on supplies and enhance the learning environment for students, ultimately leading to better educational outcomes.

Summary

Bill A08211 aims to introduce a personal income tax credit specifically for elementary and secondary school personnel in New York. This legislation allows for a credit against the state income tax for expenses incurred by eligible school employees for school-related supplies, with a cap of up to one thousand dollars. This initiative is designed to alleviate some of the financial burden teachers face in purchasing necessary supplies for their classrooms, which are often inadequately funded by school budgets.

Contention

Notable points of contention surrounding A08211 may center around its effectiveness and implementation. Critics might argue that while the tax credit provides immediate financial relief, it does not address the broader issue of inadequate funding for education as a whole. Additionally, there may be debates regarding the eligibility criteria and whether the one thousand dollar cap is sufficient for teachers who often spend significantly more from their own pockets. The effectiveness of this bill in truly benefitting teachers versus merely providing a tax break will likely be scrutinized during legislative discussions.

Companion Bills

No companion bills found.

Previously Filed As

NY A09258

Increases the earned income tax credit for taxable years beginning in 2024.

NY A05442

Relates to calculation of the earned income credit for taxable years beginning in 2024, provides the applicable percentage shall be 45%.

NY A01790

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.

NY S03073

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.

NY S00598

Provides for a deduction from personal gross income for expenses incurred in the adoption of a child in the foster care system.

NY A09240

Provides for a deduction from personal gross income for expenses incurred in the adoption of a child in the foster care system.

NY A01472

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.

NY S07092

Establishes a credit against income tax for qualified union dues paid to a labor organization on and after January 1, 2024.

NY A03916

Provides for an increased personal income tax deduction for medical expenses incurred by a New York taxpayer to include medical insurance premiums and long term care premiums.

NY S01026

Establishes a tax credit for rent paid on the personal residence of certain taxpayers who lease the taxpayer's primary residence during the taxable year and who pay rent with respect to such residence in excess of thirty percent of such taxpayer's gross income for such taxable year.

Similar Bills

No similar bills found.