New York Assembly Bill A10980

New York 2025-2026 Regular Session

• Introduced: 4/14/26
• Refer: 4/14/26

Caption

Establishes the school supplies education credit to allow a resident taxpayer who is a parent, guardian or other person, lawfully having the care, custody or control of a person who has not yet attained the age of nineteen years, and such person is enrolled in elementary or secondary education in any public school, nonpublic or charter school, board of cooperative educational services, or that receives home instruction, to have a credit equal to the cost of learning materials and school supplies purchased for education purposes during the taxable year, provided that such credit shall not exceed five hundred dollars per student and shall not exceed the total one thousand five hundred dollars per family.

Impact

If enacted, A10980 would amend the current tax law to introduce a specific education credit that encourages investment in children's learning materials. The bill underscores the state's commitment to supporting families in their educational expenses while highlighting the importance of learning materials and supplies in student success. With support for educational resources being central to nurturing future generations, the bill aims to create a more conducive learning environment, particularly for those in lower-income households who may struggle to afford these necessary expenses.

Summary

Bill A10980 proposes a new education credit for school supplies aimed at assisting families with the costs associated with children's education. The bill allows a resident taxpayer who is a parent or guardian of a child under nineteen, enrolled in various educational settings—public, nonpublic, charter schools, or home instruction—to claim a credit for purchasing learning materials and school supplies. The credit is capped at $500 per student, with a maximum credit of $1,500 for families with multiple eligible children. This initiative seeks to alleviate the financial burden of educational expenses on families and promote equitable access to educational resources.

Contention

While there may be broad support for the educational objectives of A10980, opposition could arise regarding the bill's fiscal implications and the initial costs to the state in implementing the tax credit. Concerns may include the sustainability of the tax credit program and whether it sufficiently addresses the educational disparity across different socio-economic groups. Critics might also demand measures ensuring that the credits are effectively targeted to those most in need, and discussions may arise regarding the administration of the credit and how to prevent misuse.