N.Y. Education Law § 561: Definitions

§ 561. Definitions. The following terms, whenever used in this

article, shall have the following meanings:

a. "Parent" means a legal resident of the state of New York with a New

York taxable income of under five thousand dollars who is a parent,

stepparent, adoptive parent and the spouse of an adoptive parent of a

pupil enrolled in a nonpublic school, or a resident with such taxable

income standing in loco parentis to such pupil.

b. "Taxable income" means the amount of combined net taxable income,

if any, of both parents computed in accordance with the provisions of

section six hundred eleven of the tax law computed without the benefit

of the modification of federal adjusted gross income for nonpublic

school tuition pursuant to paragraph (14) of subsection (c) of section

six hundred twelve of the tax law, for the year for which a tuition

reimbursement payment is sought. If the parents of a pupil are living

apart, the taxable income of the parent who claims reimbursement under

this article shall be based upon the taxable income of that parent with

whom the pupil is living, or who exercises custody if the pupil is a

minor, or would exercise custody if the applicant were a minor and any

appropriate payments for the support of the pupil from the other parent.

c. "Nonpublic school" means any nonprofit elementary or secondary

school in the State of New York, other than a public school, which (i)

is providing instruction in accordance with article seventeen and

section thirty-two hundred four of this chapter, (ii) has not been found

to be in violation of Title VI Civil Rights Act of 1964, 78 Stat. 252,

42 U.S.C. § 2000 (d), and (iii) which is entitled to a tax exemption

under section five hundred one (a) and five hundred one (c) (3) of the

Federal Internal Revenue Code of nineteen hundred fifty-four, as

amended.

d. "Tuition" means the amount actually paid by a parent for the

enrollment of a pupil at a nonpublic school for the calendar year for

which a tuition reimbursement payment is sought.

e. "Pupil" means a resident of the state of New York who has been

enrolled full-time in a nonpublic school and whose parents' combined

taxable income is less than five thousand dollars.

f. "Commissioner" means the commissioner of education of the State of

New York.

g. "Regular school year" means all of the months of the calendar year

exclusive of July and August.