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NY A04891

Bill

Status

Introduced

2/13/2013

Primary Sponsor

Brian Kolb

Click for details

Origin

Assembly

2013-2014 General Assembly

AI Summary

  • Increases the tuition tax credit limit from $10,000 to $14,060 per student for taxable years beginning in or after 2013
  • Modifies the tuition tax credit calculation by raising the expense threshold from $5,000 to $7,030 and increasing the maximum credit from $200 to $280 for expenses below that threshold
  • Implements annual inflation adjustments to tuition credit amounts beginning in taxable year 2014, using the Higher Education Price Index published by the Common Fund Institute, rounded to the nearest $5
  • Allows taxpayers to deduct all interest paid on student loans for tax years commencing after December 1, 2013, defining student loans as loans from banks, credit unions, insurance companies, schools, or state lending agencies
  • Takes effect immediately upon enactment, with specific effective dates for individual provisions as stated in Parts A and B

Legislative Description

Enacts Retain-NY by implementing tuition tax credits and increasing the amount of an allowable deduction.

Last Action

held for consideration in ways and means

6/17/2014

Committee Referrals

Ways and Means2/13/2013

Full Bill Text

No bill text available