New York bill establishes a tax credit of up to $500 per student for school supplies and learning materials

Original title: Relates to the school supplies education credit

Last action · March 19, 2026: REFERRED TO BUDGET AND REVENUESponsors: Patrick Gallivan and 2 others

Companion · A 10980same policy, Assembly version

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Introduced

Committee

Floor Vote

Passed

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What This Bill Would Do

New York introduces a refundable tax credit for s covering the cost of learning materials and school supplies purchased for children under nineteen enrolled in elementary or secondary education, capped at $500 per student and $1,500 per family, effective for taxable years starting on or after January 1, 2027.

Why it matters

Parents and guardians can reduce their state tax liability or receive a refund for out-of-pocket educational purchases up to the statutory dollar caps.

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

Resident taxpayers with school-age dependents

Eligible residents can claim a tax credit or refund for out-of-pocket purchases of school supplies and learning materials up to the statutory caps.

Key Facts

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Frequently Asked Questions

Who qualifies for the school supplies education credit?

s who are parents, guardians, or have lawful care, custody, or control of a person under nineteen years old who is enrolled in elementary or secondary education, including public, nonpublic, charter schools, boards of cooperative educational services, or receiving home instruction.

What is the maximum amount a family can claim?

The credit is capped at $500 per student and a total of $1,500 per family per taxable year.

What happens if the credit amount exceeds my total tax liability?

Any excess amount is treated as an to be credited or refunded, though no interest is paid on the refund.

What else do you want to know?

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Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

1 action

Mar 19, 2026SenateCommittee
REFERRED TO BUDGET AND REVENUE

Version history

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