N.Y. Education Law § 562: Tuition reimbursement payments to parents

§ 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.