Establishes the school supplies education credit to allow a resident taxpayer who is a parent, guardian or other person, lawfully having the care, custody or control of a person who has not yet attained the age of nineteen years, and such person is enrolled in elementary or secondary education in any public school, nonpublic or charter school, board of cooperative educational services, or that receives home instruction, to have a credit equal to the cost of learning materials and school supplies purchased for education purposes during the taxable year, provided that such credit shall not exceed five hundred dollars per student and shall not exceed the total one thousand five hundred dollars per family.
S09513 would create a new refundable personal income tax credit for New York resident taxpayers who are parents, guardians, or other persons with lawful care, custody, or control of a child under age 19 who is enrolled in elementary or secondary education. The credit would equal the cost of qualifying learning materials and school supplies purchased during the taxable year, subject to a cap of $500 per student and $1,500 per family.
The bill defines covered items broadly. “Learning materials” would include textbooks, instructional materials, workbooks, supplemental learning materials, videos, and software, while “school supplies” would include items such as writing utensils, arts and crafts materials, notebooks, folders, binders, calculators, musical instrument rentals or purchases, and other classroom stationery. If the credit exceeds a taxpayer’s liability, the excess would be treated as an overpayment and refunded or credited under existing tax procedures, though no interest would be paid.
The bill would amend section 606 of the Tax Law by adding a new subsection creating a school supplies education credit, thereby reducing state income tax liability for eligible families and potentially generating refunds when the credit exceeds tax owed. It would apply to taxable years beginning on or after January 1, 2027, and would affect resident taxpayers with children in public, nonpublic, charter, BOCES, or home instruction settings. The measure would also expand the range of education-related expenses recognized in the tax code, while leaving the administration of overpayments and joint-filing allocation to existing tax-law rules.
Based on the bill text and the absence of recorded committee debate or votes, the measure appears to be framed as a family tax relief and education support proposal. Its structure suggests a generally pro-taxpayer, pro-education intent, aimed at helping households offset back-to-school and instructional costs. No formal voting history or transcript discussion is provided, so there is no documented opposition or support beyond the bill’s sponsor-driven presentation.
The main policy questions likely concern cost, eligibility, and scope. Potential points of contention include the fiscal impact of making the credit refundable, the $500-per-student and $1,500-per-family caps, and whether the credit should cover expenses for students in private, charter, and home-school settings as well as public schools. Another possible issue is the breadth of qualifying purchases, including electronics and musical instruments, which could prompt debate over whether the credit is limited to essential supplies or extends too far into broader educational spending.