State Codes and Statutes

Statutes > New-york > Edn > Title-1 > Article-12-a > 562

§ 562. Tuition  reimbursement  payments to parents. 1. Upon the filing  by a parent of the verified statement as required  by  subdivision  two,  the  commissioner  shall  make  a  tuition reimbursement payment to such  parent for tuition expenses made in the preceding  calendar  year.  Only  one  such  payment  shall  be  made on behalf of any pupil in a calendar  year. Such payment shall be the lesser of either (a)  fifty  percent  of  the  tuition  paid  by the parent during the preceding calendar year for  the elementary or secondary education of each pupil, or (b) five dollars  per month for the period of enrollment in a nonpublic school during  the  regular  school year for each pupil in grades one through eight, and ten  dollars per month for the period of enrollment  in  a  nonpublic  school  during  the  preceding regular school year for each pupil in grades nine  through twelve. Whenever payments as herein computed total less than ten  dollars, no such payment shall be made.    2. In order to be eligible for tuition  reimbursement  hereunder,  the  parent of a pupil shall, by May first of the year following the calendar  year  for  which  reimbursement  is sought, file with the commissioner a  verified statement, in such form as he shall provide, stating  that  the  pupil  was  enrolled  during  such year in a nonpublic school or schools  and, in addition, the following information: (a) the name,  address  and  taxable  income  of  the parent; (b) the name, address and birth date of  the pupil; (c) the grade in which the pupil  was  enrolled  during  each  month  in  a  nonpublic school in such year; (d) the name and address of  the nonpublic school or schools attended by such pupil; (e) a  receipted  tuition  bill.  For reimbursement for the calendar year nineteen hundred  seventy-one, such verified statement shall be filed not later than  July  first, nineteen hundred seventy-two.    3.  No  parent  shall  be  eligible to receive a tuition reimbursement  payment who has claimed a modification of federal adjusted gross  income  for   nonpublic   school  tuition  pursuant  to  paragraph  fourteen  of  subsection (c) of section six hundred twelve of the tax law  based  upon  the same tuition expenditures.    4.  The  state  tax  commission  shall,  when  requested  by  the com-  missioner, compare any verified statement filed  with  the  commissioner  pursuant to this article with the state income tax returns if any, filed  by  the  parent  making  such  verified  statement  and shall report any  discrepancies to the commissioner. All verified  statements  filed  with  the  commissioner  and  all  reports  made  to  him  by  the  state  tax  commission, pursuant to this article shall be deemed  confidential  and,  except  in  accordance  with  proper  judicial  order  or  as  otherwise  prescribed by law, it shall be unlawful  for  the  commissioner  or  any  officer  or  employee  of the department to divulge or make known in any  manner the amount of income or any other particulars set  forth  in  any  verified  statement  filed  with  him  hereunder  or  report made to him  pursuant to this subdivision; but  nothing  contained  herein  shall  be  considered  to  prohibit the commissioner's publication of statistics so  classified as to prevent the identification of particular affidavits  or  reports.

State Codes and Statutes

Statutes > New-york > Edn > Title-1 > Article-12-a > 562

§ 562. Tuition  reimbursement  payments to parents. 1. Upon the filing  by a parent of the verified statement as required  by  subdivision  two,  the  commissioner  shall  make  a  tuition reimbursement payment to such  parent for tuition expenses made in the preceding  calendar  year.  Only  one  such  payment  shall  be  made on behalf of any pupil in a calendar  year. Such payment shall be the lesser of either (a)  fifty  percent  of  the  tuition  paid  by the parent during the preceding calendar year for  the elementary or secondary education of each pupil, or (b) five dollars  per month for the period of enrollment in a nonpublic school during  the  regular  school year for each pupil in grades one through eight, and ten  dollars per month for the period of enrollment  in  a  nonpublic  school  during  the  preceding regular school year for each pupil in grades nine  through twelve. Whenever payments as herein computed total less than ten  dollars, no such payment shall be made.    2. In order to be eligible for tuition  reimbursement  hereunder,  the  parent of a pupil shall, by May first of the year following the calendar  year  for  which  reimbursement  is sought, file with the commissioner a  verified statement, in such form as he shall provide, stating  that  the  pupil  was  enrolled  during  such year in a nonpublic school or schools  and, in addition, the following information: (a) the name,  address  and  taxable  income  of  the parent; (b) the name, address and birth date of  the pupil; (c) the grade in which the pupil  was  enrolled  during  each  month  in  a  nonpublic school in such year; (d) the name and address of  the nonpublic school or schools attended by such pupil; (e) a  receipted  tuition  bill.  For reimbursement for the calendar year nineteen hundred  seventy-one, such verified statement shall be filed not later than  July  first, nineteen hundred seventy-two.    3.  No  parent  shall  be  eligible to receive a tuition reimbursement  payment who has claimed a modification of federal adjusted gross  income  for   nonpublic   school  tuition  pursuant  to  paragraph  fourteen  of  subsection (c) of section six hundred twelve of the tax law  based  upon  the same tuition expenditures.    4.  The  state  tax  commission  shall,  when  requested  by  the com-  missioner, compare any verified statement filed  with  the  commissioner  pursuant to this article with the state income tax returns if any, filed  by  the  parent  making  such  verified  statement  and shall report any  discrepancies to the commissioner. All verified  statements  filed  with  the  commissioner  and  all  reports  made  to  him  by  the  state  tax  commission, pursuant to this article shall be deemed  confidential  and,  except  in  accordance  with  proper  judicial  order  or  as  otherwise  prescribed by law, it shall be unlawful  for  the  commissioner  or  any  officer  or  employee  of the department to divulge or make known in any  manner the amount of income or any other particulars set  forth  in  any  verified  statement  filed  with  him  hereunder  or  report made to him  pursuant to this subdivision; but  nothing  contained  herein  shall  be  considered  to  prohibit the commissioner's publication of statistics so  classified as to prevent the identification of particular affidavits  or  reports.

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Edn > Title-1 > Article-12-a > 562

§ 562. Tuition  reimbursement  payments to parents. 1. Upon the filing  by a parent of the verified statement as required  by  subdivision  two,  the  commissioner  shall  make  a  tuition reimbursement payment to such  parent for tuition expenses made in the preceding  calendar  year.  Only  one  such  payment  shall  be  made on behalf of any pupil in a calendar  year. Such payment shall be the lesser of either (a)  fifty  percent  of  the  tuition  paid  by the parent during the preceding calendar year for  the elementary or secondary education of each pupil, or (b) five dollars  per month for the period of enrollment in a nonpublic school during  the  regular  school year for each pupil in grades one through eight, and ten  dollars per month for the period of enrollment  in  a  nonpublic  school  during  the  preceding regular school year for each pupil in grades nine  through twelve. Whenever payments as herein computed total less than ten  dollars, no such payment shall be made.    2. In order to be eligible for tuition  reimbursement  hereunder,  the  parent of a pupil shall, by May first of the year following the calendar  year  for  which  reimbursement  is sought, file with the commissioner a  verified statement, in such form as he shall provide, stating  that  the  pupil  was  enrolled  during  such year in a nonpublic school or schools  and, in addition, the following information: (a) the name,  address  and  taxable  income  of  the parent; (b) the name, address and birth date of  the pupil; (c) the grade in which the pupil  was  enrolled  during  each  month  in  a  nonpublic school in such year; (d) the name and address of  the nonpublic school or schools attended by such pupil; (e) a  receipted  tuition  bill.  For reimbursement for the calendar year nineteen hundred  seventy-one, such verified statement shall be filed not later than  July  first, nineteen hundred seventy-two.    3.  No  parent  shall  be  eligible to receive a tuition reimbursement  payment who has claimed a modification of federal adjusted gross  income  for   nonpublic   school  tuition  pursuant  to  paragraph  fourteen  of  subsection (c) of section six hundred twelve of the tax law  based  upon  the same tuition expenditures.    4.  The  state  tax  commission  shall,  when  requested  by  the com-  missioner, compare any verified statement filed  with  the  commissioner  pursuant to this article with the state income tax returns if any, filed  by  the  parent  making  such  verified  statement  and shall report any  discrepancies to the commissioner. All verified  statements  filed  with  the  commissioner  and  all  reports  made  to  him  by  the  state  tax  commission, pursuant to this article shall be deemed  confidential  and,  except  in  accordance  with  proper  judicial  order  or  as  otherwise  prescribed by law, it shall be unlawful  for  the  commissioner  or  any  officer  or  employee  of the department to divulge or make known in any  manner the amount of income or any other particulars set  forth  in  any  verified  statement  filed  with  him  hereunder  or  report made to him  pursuant to this subdivision; but  nothing  contained  herein  shall  be  considered  to  prohibit the commissioner's publication of statistics so  classified as to prevent the identification of particular affidavits  or  reports.