New York Assembly Bill A06853

New York 2025-2026 Regular Session

• Introduced: 3/14/25
• Refer: 3/14/25
• Refer: 1/7/26

Caption

Establishes credits against income tax for a teacher's unreimbursed expenditures for qualified supplies.

Summary

This bill would create a refundable New York State personal income tax credit for teachers who pay out of pocket for unreimbursed classroom or teaching supplies. The credit would apply to expenditures for items such as books, instructional materials, notebooks, writing utensils, paper, posters, special project supplies, and certain field trip costs used in elementary and secondary schools. The bill sets a maximum annual credit of $500 per qualified taxpayer beginning with taxable years starting on or after January 1, 2027. The measure defines eligible expenses and excludes materials used for religious instruction and most extracurricular activities, while allowing musical or dramatic events and programs. If the credit exceeds the taxpayer’s liability, the excess would be paid out as an overpayment, making the credit refundable rather than merely nonrefundable. The act would take effect immediately, but its tax benefit would not begin until the 2027 tax year.

Impact

The bill would amend section 606 of the Tax Law by adding a new subsection creating a refundable income tax credit for unreimbursed teacher classroom expenses. It would affect individual income taxpayers who are teachers in qualified elementary and secondary educational institutions, and it would require the Department of Taxation and Finance and the Comptroller to administer the credit and any resulting refund payments. By allowing the credit to exceed tax liability and be paid as an overpayment, the bill would reduce state tax revenue and provide direct financial relief to educators who spend their own money on classroom supplies.

Sentiment

The available context shows no recorded committee debate or votes, so there is no documented opposition or support from the legislative record provided. Based on the bill’s purpose and sponsor list, the measure appears to be framed as a supportive, teacher-focused tax relief proposal intended to offset out-of-pocket classroom costs. The absence of transcripts or vote history means sentiment can only be inferred from the bill’s design, not from formal discussion.

Contention

No specific points of contention are documented in the provided materials. Potential areas of debate, based on the text, could include the fiscal cost of a refundable credit, the $500 annual cap, the definition of qualifying expenses, and the exclusion of religious and most extracurricular materials. Another possible issue is administrative verification of unreimbursed expenses and whether the credit should be refundable rather than limited to tax liability.