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NY A03318

Bill

Status

Introduced

1/24/2013

Primary Sponsor

Michael Fitzpatrick

Click for details

Origin

Assembly

2013-2014 General Assembly

AI Summary

  • Allows New York State resident taxpayers to claim a personal income tax credit for college student expenses
  • Credit covers expenses for new and used required textbooks and laptop computers, with a maximum annual credit of $1,000
  • Applies to taxpayers or their dependents who are enrolled full-time in an undergraduate college
  • Makes the credit refundable, meaning excess credits are treated as tax overpayments to be refunded (without interest)
  • Takes effect immediately upon enactment

Legislative Description

Establishes a college student expense personal income tax credit for a taxpayer or his or her dependents who are enrolled full-time in an undergraduate college, equal to the amount paid for new and used required textbooks and laptop computers not to exceed one thousand dollars.

Last Action

held for consideration in ways and means

6/17/2014

Committee Referrals

Ways and Means1/24/2013

Full Bill Text

No bill text available