I. Textbooks – Board of Education v. Allen 392 US 326 (1968) upheld NYS education laws that allowed for the lending of textbooks to parochial schools.
II. Technology & Online Schooling – School districts can loan computer software to private school students free of charge. Currently the only online courses are through BOCES (Boards of Cooperative Educational Services) and are for Advanced Placement and credit recovery courses.
III. Auxiliary Services –
- Handicapped Aid – Services are given to students with disabilities. These services can either be provided through the public school system (with free transportation available) or through a contract with a private school.
- Health Aid – Private schools can apply for grants to treat students that are at a high risk of suicide.
IV. Transportation – The transportation of students to and from private schools is permitted according the New York State Constitution (Article XI, Section 3).
Non-city school district must provide transportation to all students up to 15 miles. Within cities, school districts do not need to provide transportation to their students, but if transportation is provided to public school students then it must be provided to private school students as well.
IV. Empire State Child Credit – New York State provides parents with school-age children a tax credit worth between $100 and $333 per child. Details on how to claim the credit can be found at the New York State website. The following is a brief overview of how the credit works.
- Eligible Children:
You can claim a credit for each child between the age of 4 and 16 (including those years). - Credit Size:
The credit is equal either $100 per child or 33% of the credit you received from the federal government’s Federal Child Tax Credit (which is up to $1,000 per child) – whichever is greater. In other words, the credit size varies from $100 per child to $330 per child depending on your income and number of children. - Income Limits:
As with the federal Child Tax Credit, the Empire State Child Credit phases out once family income reaches a certain level. Once a single parent’s income exceeds $75,000 or once a married couple’s income exceeds $110,000, the Empire State Child Credit is reduced from the $330 per child maximum depending on how much one’s income exceeds the limit. A married couple with 2 children whose family income exceeds $150,000 would receive not receive any credits at all. - Refundable:
Unlike most tax credits, the Empire State Credit is refundable – meaning that if you receive a $330 credit but only owe New York State $150 in taxes, then the state will pay you the balance of $180. For this reason, all eligible parents – even those who owe little in taxes – can take advantage of the Child Tax Credit.
