Allows a tax credit for school supplies and learning materials for students up to age 19.
New York A10980 establishes a school supplies education credit for resident taxpayers who are parents, guardians, or other persons lawfully having the care, custody, or control of a student under 19 years old enrolled in elementary or secondary education. The credit equals the cost of learning materials and school supplies purchased for education purposes during the taxable year, up to $500 per student and $1,500 per family. Learning materials include textbooks, instructional materials, workbooks, videos, and software.
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