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NY A10476

Bill

Status

Introduced

3/6/2026

Primary Sponsor

Alicia Hyndman

Click for details

Origin

Assembly

2025-2026 General Assembly

AI Summary

  • Creates a New York college debt repayment program allowing state residents to establish tax-advantaged accounts for paying off higher education debt
  • Earnings grow federal and state tax-deferred, with withdrawals for qualified expenses exempt from income tax
  • Qualified expenses include tuition, room and board, fees, books, supplies, equipment, and special needs services incurred at eligible educational institutions
  • Requires minimum initial investment of $25 with maximum contribution limit of $375,000 per beneficiary account
  • Provides annual state tax deductions of up to $5,000 for individual filers and $10,000 for married couples filing jointly
  • Imposes 10% penalty tax plus federal and state income tax on withdrawals used for non-qualified expenses

Legislative Description

Establishes the New York college debt repayment program.

Last Action

referred to higher education

3/6/2026

Committee Referrals

Higher Education3/6/2026

Full Bill Text

No bill text available