New York legislation · 2025-2026 General Assembly
New York A10980: Relates to the school supplies education credit
Status: In committee, April 14, 2026
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.
What the bill says
An act to amend the tax law, in relation to a school supplies education credit.
From the introduced text, April 14, 2026:
AN ACT to amend the tax law, in relation to a school supplies education credit THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS: Section 1. Section 606 of the tax law is amended by adding a new subsection (bbb) to read as follows: (BBB) SCHOOL SUPPLIES EDUCATION CREDIT. (1) (A) A RESIDENT TAXPAYER THAT 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, SHALL BE ALLOWED 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. (B) FOR THE PURPOSES OF THIS SECTION THE TERM "LEARNING MATERIALS" SHALL INCLUDE, BUT SHALL NOT BE LIMITED TO, TEXTBOOKS, INSTRUCTIONAL MATERIALS, WORKBOOKS, SUPPLEMENTAL LEARNING MATERIALS, VIDEOS, AND SOFTWARE. THE TERM "SCHOOL SUPPLIES" SHALL INCLUDE BUT SHALL NOT BE LIMITED TO, WRITING UTENSILS, ARTS AND CRAFTS MATERIALS, NOTEBOOKS, FOLDERS AND BINDERS, ELECTRONICS SUCH AS …
Sponsors
- David DiPietro (R, 147) · primary sponsor
Latest actions
- : REFERRED TO WAYS AND MEANS
Subjects: Tax Law
Common questions
- What is A10980?
- A10980 is a bill in the New York Legislature (2025-2026 General Assembly): Relates to the school supplies education credit.
- What does A10980 do?
- In its own words: An act to amend the tax law, in relation to a school supplies education credit.
- What is the status of A10980?
- In committee as of April 14, 2026. Latest action: REFERRED TO WAYS AND MEANS (April 14, 2026).
- Who sponsored A10980?
- David DiPietro (R, 147).
- Where is the official record for A10980?
- On the New York Legislature website: https://www.nysenate.gov/legislation/bills/2025/A10980
Source: official New York record. Tracked by Delilah, AI for legislation across all 50 states and Congress.