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NY A10197

Bill

Status

Introduced

2/12/2026

Primary Sponsor

John Mikulin

Click for details

Origin

Assembly

2025-2026 General Assembly

AI Summary

  • Creates the "Educator Expense Assistance Act" allowing K-12 educators to deduct unreimbursed work-related expenses from New York state taxes
  • Permits deductions up to $300 for single filers or $600 for married couples filing jointly where both spouses are eligible educators (capped at $300 per person)
  • Covers professional development courses, books, supplies, computer equipment, software, services, and supplementary materials (athletic supplies only for health/physical education courses)
  • Defines eligible educators as K-12 teachers, instructors, counselors, principals, or aides who work at least 900 hours per school year in an elementary or secondary school

Legislative Description

Enacts the "educator expense assistance act" to allow educators to deduct qualified expenses incurred by K-12 educators.

Last Action

referred to ways and means

2/12/2026

Committee Referrals

Ways and Means2/12/2026

Full Bill Text

No bill text available