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NY A01998

Bill

Status

Introduced

1/12/2011

Primary Sponsor

James Tedisco

Click for details

Origin

Assembly

2011-2012 General Assembly

AI Summary

  • Exempts college graduates from New York state income taxation on earnings up to $250,000 total for four-year degree holders, capped at $50,000 per taxable year
  • Exempts college graduates from New York state income taxation on earnings up to $150,000 total for two-year degree holders, capped at $25,000 per taxable year
  • Applies only to earnings received following graduation from any accredited college or university
  • Takes effect immediately and applies to taxable years beginning January 1st following the effective date
  • Amends Section 605 of the New York Tax Law to implement the "Graduate Outreach Assistance Law"

Legislative Description

Enacts the graduate outreach assistance law to exempt from state income taxation the first two hundred fifty thousand dollars, with a fifty thousand dollar cap per year, earned by a four-year college graduate and the first one hundred fifty thousand dollars, with a twenty-five thousand dollar cap per year, earned by a two-year college graduate.

Last Action

held for consideration in ways and means

6/19/2012

Committee Referrals

Ways and Means1/12/2011

Full Bill Text

No bill text available